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2018 (3) TMI 1431 - AT - Service TaxWaiver of pre-deposit - Franchisee Services - CENVAT credit - Rule 6(3)(c) of the CCR 2004 - invoices are not in the name of appellant/registered premises of the appellant - Held that: - whether the activity undertaken by the appellant falls under the category of Franchisee Services or not has been dealt by this Tribunal in the case of Radico Khaitan Limited Vs. CST [2016 (6) TMI 366 - CESTAT NEW DELHI] wherein it was held that the said service does not fall under the category of Franchisee Service - the appellant are not liable to pay service tax under the category of Franchisee Service and it is a case of complete waiver of pre-deposit of demand of service tax. CENVAT credit - Held that: - the appellant has not taken excess credit of 20% of their tax liability - also, M/s. Seagram Manufacturing Pvt. Limited in whose name invoices have been issued has merged with the appellant, therefore on that ground, Cenvat credit cannot be denied - Cenvat credit cannot be denied on the premise that address at which the invoices have been issued, is not a registered premise. In fact, the invoices have been issued in the name of appellant and who has received the services. Appellant has made out a prima-facie case for complete waiver of pre-deposit of entire demands confirmed against the appellant - pre-deposit waived - appeal allowed.
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