2016 (12) TMI 1715

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..... e thereof in manufacture by unit-2 - credit cannot be denied - appeal allowed - decided in favor of appellant. - E/40289/2016-SM - Final Order No. 42565/2016 - Dated:- 21-12-2016 - Shri D.N. Panda, Member (J) Shri K. Subhash Chandiran, Advocate, for the Appellant. Shri S. Govindarajan, AC (AR), for the Respondent. ORDER Appellant s case is that it was principal manufacturer a .....

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..... ainst availing of Cenvat credit by unit-2 in respect of use of above services and service tax was paid by unit-1 of the appellant, there is no bar to allow Cenvat credit to them. 3. Revenue opposes the above proposition of the ld. Counsel. 4. The submission of the ld. Counsel remains unrebutted without having any evidence on record from Revenue to establish that the services availed was not .....

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