2018 (11) TMI 161

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..... h clear that the situation is a revenue neutral one, even if the demand is confirmed, both the units which has been now merged into one unit of the same assessee, shall be availing the credit - demand requires to be set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/41904/2018 - Final Order No. 42751/2018 - Dated:- 1-11-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) .....

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..... the transfer of credit by EOU was barred. In the present case, the EOU continued to avail credit in respect of DTA also for renting of immovable property service which was noticed by audit of accounts for the impugned period. Pursuant to such audit, show cause notice was issued proposing to recover the irregularly availed credit to the tune of ₹ 14,82,351/- along with interest and also for i .....

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..... upon the decision in the case of Sanjay Rolling and Engineering Ltd. Vs. Commissioner of Central Excise, Nagpur 2018 (11) GSL 344 (Bom.). He therefore prayed that being a revenue neutral situation, the demand may be set aside. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. It is argued by him that the appellants were availing the credit in violation of provisi .....

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