2025-VIL-1901-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Shifting of manufacturing unit, surrender of registration, Transfer of credit - Appellant surrendered their registration in Delhi and shifted their manufacturing unit to Sahibabad, UP - The appellant requested to transfer the Cenvat credit to their Sahibabad unit. Denial of transfer of credit stating that the credit was not available to the appellant prior to the surrender of registration - Whether the appellant was eligible to avail the Cenvat credit on the input services received prior to the surrender of registration – HELD - The appellant was required to demonstrate that the credit in question was available to them prior to the surrender of registration. The appellant submitted various invoices and documents to support their claim, but these documents are insufficient to show that the input services mentioned in the invoices were actually received and utilized by the appellant before the date of surrender of registration - The e-challans and ledger extracts provided by the appellant did not match the details of the invoices, and there is no evidence to show that the services were used in the manufacture of the appellant's final products - The documents filed before the adjudicating authorities below and before this Tribunal are insufficient to justify this claim of additional amount of Cenvat credit to the appellant. In the absence of adequate documentary evidence, the denial of the Cenvat credit claimed by the appellant is upheld - The appeal filed by the appellant is dismissed
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