2017 (8) TMI 889

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The present appeal is directed against the impugned order dated 30.09.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the case are that the appellants are holders of Central Excise Registration Certificate No.AAACU1896MXM002 for manufacture of Rotary Table falling under Chapter sub-heading 84669310 of Cen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e common for both the units i.e. the appellant and the sister/related unit. The service providers had raised the invoices to the appellants (Peenya unit) and the entire amount had been paid by the appellants. The appellants had availed the credit of such service tax, in respect of service pertaining to both the units, amounting to Rs. 1,37,778/- (Rupees One Lakh Thirty Seven Thousand Seven Hundred .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d order, appellant filed appeal before the Commissioner who also upheld the order of the lower authority and hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by ignoring the binding judicial precedents. He further submitted that the entire deman .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rate office and the factory are located. He further submitted that the receipt of input services and availment of cenvat credit are not disputed by the Department and the only allegation against the appellant is that the main unit should not have taken the entire credit of service tax and a part of the input service should have been distributed to their Jalahalli unit. He further submitted that ev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cord and the judgment relied upon by the counsel for the appellant, I am of the view that the appellant's case is covered by the decision relied upon by the appellant in the case of Durferrit Asea Pvt. Ltd. Vs. CCE, Guntur cited supra wherein it has been held that there is no compulsion to follow the procedure of Rule 7 of the Cenvat Credit Rules, 2004 to distribute the cenvat credit. Therefor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X