9911796707
TMI Blog2019 (2) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... before 01.04.2012 if the assesse has more than one unit entire credit can be taken in any one of the unit - However in the facts of the present case, the two units are located one in J&K and other in Kadi. As regard the J&K Unit, the appellant are availing exemption Notification 56/2002-CE. Any credit availed by unit who is availing the exemption notification 56/2002-CE the said credit can be utilized only for payment of duty on final product in respect of which exemption under the said respective notification is availed of - In the facts of the present case the credit attributed to J&K Unit was availed by the appellant in their Kadi Unit wherein Notification No. 56/2002-CE is not applicable. Consequently the appellant was neither entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled for Cenvat Credit in respect of input service namely advertisement service attributed to the goods cleared from Jammu and Kashmir unit for the period April 10 to July 10. Accordingly, SCN were issued and in adjudication, demand was confirmed. On appeal filed against adjudication order before the Commissioner (Appeals), the Commissioner (Appeals) rejected the appeals. Therefore, the present appeals. 2. Shri. Jigar Shah, Ld. Counsel appearing on behalf of the appellant submits that during the material period involved in the present case there was no restriction for taking credit of entire services in one unit if the assessee has more than one unit. Therefore entire credit for advertisement service availed in Kadi unit it is not obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order. He further submits that in Jammu and Kashmir the appellant are availing exemption Notification No.56/2002 according to which as per Rule 3 (4) it is clearly provided that in case of availment of Notification No. 56/2002-CE the Cenvat Credit can be utilized only for payment of duty of final product in respect of which exemption under the said respective Notification is availed of. In the present case the credit so taken in kadi Unit and the same was utilized for the goods on which the Notification No. 56/2002-CE was not availed, therefore, credit on advertisement service attributed to J K Unit is not admissible to their Kadi Unit. 4. We have carefully considered the submission made by both the sides and perused the records. We fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall, respectively, be utilized only for payment of duty on final products, in respect of which exemption under the said respective notifications is availed of. 5. From the above provision it is clear that any credit availed by unit who is availing the exemption notification 56/2002-CE the said credit can be utilized only for payment of duty on final product in respect of which exemption under the said respective notification is availed of. In the facts of the present case the credit attributed to J K Unit was availed by the appellant in their Kadi Unit wherein Notification No. 56/2002-CE is not applicable. Consequently the appellant was neither entitled to take the credit nor able to utilize the same in the Kadi Unit. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
