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2015 (6) TMI 957 - AT - Service TaxDisallowance of CENVAT Credit - Documents pertaining to unregistered premises - Held that:- An application dated 16/12/2004 made by the appellant requesting for grant of centralized registration from 01/07/2001, is on record and the letter bears the stamp of the receipt by the department. In any case, the fact of this application having been made is mentioned in the order-in-original and is not disputed. However, the order-in-original states that the centralized registration was not applied for in the proper format and that the appellant had not produced any documents to the effect that they had applied for centralized registration. I find from the letter dated 16/12/2004 that the appellant has stated that they may be given permission to have only one registered place in terms of Rule 3(a) of the Service Tax Rules. This request can be considered as an application for centralized registration. In any case, the centralized registration was granted subsequently on 26/03/2013. The department has not disputed that the input services were received at the branch office and further that they were utilised for providing output services. In fact perusal of the accounting records maintained at the Nagpur office shows the receipt of the services at branch office. - no reason to disallow the Cenvat Credit of ₹ 1,24,886/- on the documents pertaining to the branch offices - Decided in favor of assessee.
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