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TMI Blog2018 (3) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... nt The facts of the case are that the respondent's Chinchwad unit has been transferred to the present address of the respondent. The appellant paid the service tax on behalf of the Chinchwad unit on reverse charge basis. In respect of the said payment, they claimed the refund for crediting this amount of service tax paid on reverse charge basis in terms of Rule 10 of the Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have applied for the refund in terms of Rule 10 of the Cenvat Credit Rules. Rule 10 clearly applies in their case as the service tax was paid on behalf of the Chinchwad unit and the said Chinchwad unit has been shifted to the respondent's present premises. According to Rule 10, whatever cenvat credit is available to the transferor unit will be available to the transferee unit. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On careful consideration of the submissions made by both the sides, I find that the issue involved relates to Rule 10 of the Cenvat Credit Rules, 2004, which reads as under:- "Rule 10. Transfer of CENVAT credit. - (1)?If a manufacturer of the final products shifts his factory to another site or the factory is transferred on account of change in ownership or on account of sale, merger, amalgamati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed to be transferred to the new location in terms of Rule 10. 5.1 As regards the submission made by learned AR that respondent should have taken permission from the departmental authority for transfer of the cenvat credit, on going through Rule 10, I do not see any requirement of permission to be obtained by the assessee. Therefore, his submission is not tenable and is rejected. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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