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2015 (10) TMI 293 - AT - Service TaxDenial of cenvat credit - GTA services - credit availed by the appellant as a recipient of GTA services discharged by their registered office and distributed to the appellant unit - Held that:- Adjudicating authority has denied the credit solely on the ground that their registered office is not authorized to pay service tax on GTA after taking centralized registration at Mumbai. On perusal of the findings, at para 5.51, 5.52 and 5.53, the adjudicating authority has discussed only on the provisions of centralized registration and held that service tax paid by the corporate office is not eligible as cenvat credit availed by the appellant. There is no dispute on the fact that appellant's registered office at Mumbai obtained centralized registration for discharge of service tax on various services including GTA services and discharged service tax. The jurisdictional Service Tax Commissionerate at Mumbai not raised any dispute on the payment of service tax nor any demand issued against them. The registered office is registered as ISD is also not under dispute. The Tribunal in the case of Rohit Surfactants Pvt. Ltd. Vs CCE Jaipur (2012 (12) TMI 612 - CESTAT NEW DELHI), has discussed the identical issue and set aside the impugned order and allowed the appeal. - there is not even iota of dispute raised by the Mumbai Commissionerate on the centralized registration obtained by the registered office of the appellant. - Decided in favour of assessee.
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