TMI Blog2018 (6) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... the absence of a contrary finding in the adjudication order or an allegation in the show-cause notice. There is nothing on record to indicate that tax liability was not being discharged on the taxable activity. There is no finding that the services procured were not used in the rendering of service - there is no reason to presume that the transfer of credit in accordance with the practice of cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/ST-II/RS/2014 dated 28th February 2014 held against the appellant on the ground that the different branches of the appellant that had not registered were not entitled to avail of CENVAT credit of taxes paid on the input services and hence transfer of this credit to the principal establishment was not correct in law. As pointed out by the Learned Authorised Representative, it is also clearly stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Learned Counsel for appellant submits that they had registered their principal premise initially but did not apply for and obtained central registration for the branches in 2012. Pointing out that there is no allegation of failure to discharge tax liability on output services which could have led to denial of credit, he contends that the billings for all output service were being made from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered in the context of admitted duty liability on the finished product that was not exempt with the assessee seeking benefit of MODVAT credit retrospectively. The facts in the present appeal clearly do not fit. 4. Learned Counsel has drawn attention to the decision of the Tribunal in Manipal Advertising Services Pvt. Ltd. v. Commissioner of Central Excise, Mangalore [2010 (19) STR 506 (Tri-B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause notice. There is nothing on record to indicate that tax liability was not being discharged on the taxable activity. There is no finding that the services procured were not used in the rendering of service. Availment of CENVAT credit has not been objected to. Therefore, there is no reason to presume that the transfer of credit in accordance with the practice of centralised billing was v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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