9911796707
TMI Blog2018 (6) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... Ambernath factory, the cenvat credit maintained at Andheri corporate office under a common pool cannot be utilized - Held that:- There is no dispute on the fact that the common pool of credit was being maintained at the corporate office of the appellant, which includes the credit on input service related to the Ambernath factory also. Therefore, the utilization of the said credit for payment of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porate office at Andheri has a centralized service tax registration. As regards the excise duty at Ambernath, they have paid by utilizing the cenvat credit maintained in a common pool at their corporate office at Andheri. The demand was raised on the ground that as regards the excise duty on the removal of goods from Ambernath factory, the cenvat credit maintained at Andheri corporate office under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit related to the factory was also taken at corporate office and being a centralized registered office, the credit of corporate office can be utilized for payment of excise duty in respect of Ambernath factory. He further submits that as per the Chartered Accountant certificate placed at page 104 of the appeal papers, the detail of cenvat credit availed during the period September 2009 to August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was being maintained at the corporate office of the appellant, which includes the credit on input service related to the Ambernath factory also. Therefore, the utilization of the said credit for payment of excise duty on the goods cleared from Ambernath factory cannot be disputed as the credit was belonging to the factory. It is also fact that the corporate office has a centralized registration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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