9911796707
TMI Blog2011 (4) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... on its manufacturing unit or other units providing the output services - appeal dismissed - decided against Revenue. - C.E.A. No. 52 of 2010 - - - Dated:- 8-4-2011 - N. Kumar and Ravi Malimath, JJ. Shri T.M. Venkata Reddy, Advocate, for the Appellant. JUDGMENT [Judgment per : Ravi Malimath, J]. - This appeal is by the revenue, being aggrieved by the order of the Tribunal [2010 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty. The assessee replied to the same. The Assessing Authority thereafter dropped the proceedings. Aggrieved by the same, the revenue preferred in appeal before the Commissioner of Central Excise, (Appeals I), Bangalore, wherein the appeal was allowed by setting aside the order-in-original by confirming the demand, interest and penalty. Aggrieved by the same, the assessee preferred an appeal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. The assessee had availed the services tax credit based on the invoices issued by the Chennai office indicating that the Service tax are taken by their unit at Malur. That the Service tax paid by the Chennai unit pertains to advertisement of their product Sabena Dish wash Bar which was manufactured by their Cuttack Unit and not by the unit at Malur. Therefore, the assessee was dealing wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority that the assessee is entitled to take credit only in the unit where the product is manufactured is therefore not the mandate of Rule 7 of the Cenvat Credit Rules. 6. Under these circumstances, we confirm the view taken by the Tribunal. We do not see any substantial question of law that arises for consideration in this appeal. Accordingly, the appeal being devoid of merits is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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