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TMI Blog2017 (11) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Chennai-II & IV [2014 (8) TMI 654 - CESTAT CHENNAI], where it was held that in so far as both the units are under the same manufacturer and the input service credit is related to the advertisement charges, "relating to business" of the same assessee, there is no reason to deny the input service credit to the appellants. CENVAT credit allowed - appeal dismissed - decided against Revenue. - E/26501/2013-SM - Final Order No. 22389/2017 - Dated:- 5-10-2017 - Shri S.S Garg, Judicial Member Mr. N. Jagadish, AR - For the Appellant Mr. Vageesh Hegde, CA - For the Respondent ORDER The present appeal has been filed by the Revenue against the impugned order dated 7.3.2013 passed by the Commissioner (A), whereby the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- under Rule 15(2) of CENVAT Credit Rules, 2004 for the period from 1.3.2010. Aggrieved by the Order-in-Original, the respondent-assessee filed the appeal before the Commissioner (A), who after considering the submissions of the respondent-assessee and by relying upon the decisions of the Tribunal, allowed the appeal of the assessee, hence the present appeal by Revenue. 3. Heard both the parties and perused the records. 4. The learned AR for the Revenue submitted that the impugned order passed by the learned Commissioner (A) is not sustainable in law as the same has been passed without appreciating the legal position. He further submitted that the service tax paid on input services availed at the job work unit is not eligible for C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... potex Research Pvt. Ltd. vs. CCE: 2016 (46) STR 874 (Tri.-Bang.) Raymond Ltd. vs. CCE: 2017 (47) STR 142 (Tri.-Del.) Greaves Cotton Ltd. vs. CCE: 2015 (37) STR 395 (Tri.-Chen.) Doshion Ltd. vs. CCE: 2015 (288) ELT 291 (Tri.-Ahmd.) Sri Krishna Pharmaceuticals Ltd. vs. CCE: 2015 (40) STR 1039 (Tri.-Bang.) Tata Motos LTd. vs. CCE: 2017 (50) STR 28 (Kol.) 6. After considering the submissions of both the parties and perusal of the material on record, I find that the assessee has a centralized accounting system and the other units, where the job work is being carried out, is nothing but an extended unit of the main unit. I also find that the movements of the materials from the main unit to the job work unit were on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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