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TMI Blog2016 (9) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived at other units and the invoices are on those units, I hold that credit in respect of these, cannot be taken by the Dhampur Unit and the Commissioner (Appeals) have rightly upheld the disallowance. So far penalty imposed under Rule 15 of CCR is concerned, I find that the issue is fully interpretational and there is no deliberate default and as such the penalty imposed is also set aside. - Decided partly in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... follows :- Period O-I-O credit Disallowed Rs. Commr. (Appeals) Rs. BBills on Dhampur Services received at Dhampur Bills-Delhi services received at Dhampur Bills on Corporate Offices Received at Corporate Offices Bill on other offices, Received at other offices 04/6 to 09/06 28,46,617/- Allowed 30,234/- 96,492 -30,434 23,55,252 3,62,072 24,753 66,258 11/06 to 03/07 17,60,422/- Allowed 37,065/- 37,150/ -37,065/ 15,26,474 1,91,400 5,394/- Dis. 85/ The ld. Counsel urges in respect of services received at Dhampur Unit and the invoices are also raised on the Dhampur Unit. So far the Cenvat credit in respect of motor vehicles insurance is concerned, he takes me through the Voucher at page 110 of the paper book and dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the Division Bench of this Tribunal in the case of Shriram Pistons & rings Ltd. Vs. Commr. of Central Excise, Ghaziabad: 20012 (281) ELT 90 (Tri.-De.) wherein under the fact that credit was availed on the basis of letters written by head office, distributing the credit, the services had been received in the manufacturing unit but the service provider issued the invoices addressed to the head office, the head office had taken credit and thereafter, passed on the same to its manufacturing units, it was held, Cenvat credit to a manufacturing unit, cannot be denied, even if, the same has been passed on by letters and not the documents bearing the name "invoices", "challan" provided that the letter/documents issed by the head office conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 627 (Tri.-Ahmd.) it was held that substantive benefit is not deniable on procedural grounds. It is further urged that the corporate office or the head office looks after the business needs of the manufacturing units. Accordingly services received at corporate office for which invoice has also been raise on the corporate office of the appellant, the credit can be taken in any of the manufacturing units as per the discretion of the management of the company-assessee and revenue cannot prescribe any percentage for distribution of the credit. So fat the services have been receiving at other units that is other than Dhampur units and the invoices for the same, is also raised on those units, the ld. Counsel urges that the credit may be all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived at Corporate office and the bills are also raised on the corporate office, I hold That the credit can be taken by any unit at the discretion of the management, and accordingly I hold that the Dhampur Unit of the appellant have rightly taken the Cenvat credit and the same is allowable, in respect of the amounts of ₹ 5,53,472/- (Rs.3,62,,072/-+ ₹ 1,91,400/-). (iv) so far input services have been received at other units and the invoices are on those units, I hold that credit in respect of these, cannot be taken by the Dhampur Unit and the Commissioner (Appeals) have rightly upheld the disallowance. Thus, the amount of disallowance of ₹ 24,753/-+ ₹ 5,394/- is retained and the balance amount of input credit in disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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