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2014 (2) TMI 761 - AT - Service TaxCenvat Credit - service tax obtained registration in different name - Input services - Nexus with business - Held that:- it is not disputed that Vishal Devgan is known as Ajay Devgan. Although the appellant has taken registration in the name of Vishal Devgan, all the activities have been performed by Ajay Devgan. This fact can be verified by the authorities concerned. Further, all these services have been availed by the appellant at the registered office. Therefore, the input service credit taken on Professional Landscape Design service is entitled as input service credit as same has been taken in respect of the business premises which is related to the activity of the appellant. - credit allowed subject to verification - Decided in favor of assessee.
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