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TMI Blog2018 (7) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... s irregular - Even as per the revenue the credit was available to unit number-II, who has discharged duty in cash during the relevant period. If the credit would have been availed by unit number-II, they could have utilised the same for payment of duty on their final product instead of paying the duty through PLA - As such the entire exercise is revenue neutral thus not resulting in any loss to the Revenue. Credit cannot be denied - the demand is set aside along with setting aside of penalty - appeal allowed - decided in favor of appellant. - Appeal No. E/70443/2018-EX [ SM ] - Final Order No. 71579/2018 - Dated:- 20-7-2018 - Hon ble Mrs. Archana Wadhwa, Member ( Judicial ) Shri Abhishek Ghai (CA) for Appellant Shri Pawan Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss to the exchequer. They contended that the credit even according to the Revenue was admissible to unit number-II, who could have utilised the same for payment of duty on their final product. As such they relied upon various decisions of the Tribunal and agitated the matter on merits. The demand was also assailed on the point of limitation. 4. The Original Adjudicating Authority, however, did not find favour with the appellants contentions and confirmed the demand and imposed penalties. On an appeal filed against the said order Commissioner (Appeals) upheld the impugned order. However, appellant authority set aside the demand of around ₹ 84,383.00/- raised and confirmed by denying the Cenvat credit of service tax paid on the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of the said decision, it was held that the substantial benefits cannot be denied because of procedural irregularity and the Cenvat credit availed by one unit whereas a part of a common services were utilised by the other unit cannot be defaulted. 7. As such I find that the issue is no more res-integra and stands settled. Apart from that I also note that even as per the revenue the credit was available to unit number-II, who has discharged duty in cash during the relevant period. If the credit would have been availed by unit number-II, they could have utilised the same for payment of duty on their final product instead of paying the duty through PLA. As such the entire exercise is revenue neutral thus not resulting in any loss to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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