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2013 (12) TMI 257 - AT - Service TaxDenial of CENVAT Credit - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service and Online Information and Database Access or Retrieval Service - Revenue objected for CENVAT credit on the ground that credit was taken in respect of an office which was not registered - Held that:- credit could not have been denied on the ground that the office was not registered. Once the credit could not have been denied and the appellant had a common centralized registration, the appellant was eligible for getting the refund also. Because once the credit is admissible, the accumulated credit is to be refunded. Further, it has to be taken note of that the appellants were not required to register this office at all. It was an addition to their offices listed in the certificate and is only for the purpose of information and centralized registration involves issue of a single registration certificate. Therefore, it cannot be said that each unit is considered as registered separately in the absence of different registration certificates. This is another view that can be taken in the facts of this case - Following decision of mPortal India Wireless Solutions Pvt. Ltd. vs. CCE [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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