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2015 (11) TMI 678 - AT - Service TaxDenial of refund claim - CENVAT Credit - Non registeration of branches - Bar of limitation - Held that:- Credit could not have been denied on the ground that the branches were not registered. As regards availment of credit by Bangalore headquarter without a centralized registration, the fact that appellant had applied for centralized registration but Department issued registration only in respect of headquarter would render it to be a technical issue since there is a substantive adherence of law in view of the fact that service tax has been apparently paid on the basis of centralized registration and therefore credit could have been taken in the centrally registered office. Therefore it cannot be said that credit has been availed wrongly. As regards nexus, without a premises it cannot be said that services can be rendered and therefore the service of renting of immovable property received in the branches were engaged in the activity of providing services cannot be denied. Therefore, on merits appellants have a case. - impugned orders have no merit and have to be set aside - Decided in favour of assessee.
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