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2019 (1) TMI 722 - AT - Service TaxCENVAT Credit - trading activities undertaken by the corporate office - consultancy charges and insurance charges exclusively used for trading activities - input services - Held that:- There is nothing in the allegations that show that the appellant (Ericsson India Pvt Ltd, Secunderabad) registered as service tax payer in their Secunderabad office had taken any credit wrongly. They have not rendered any exempted services and were therefore, not required to reverse any CENVAT credit. There is also nothing on record to show that they have availed CENVAT credit in excess of 20% of the service tax paid by them in their office. The allegation in the show cause notice is that the corporate office, which is a separate registrant and also as an ISD (although part of the same corporation) which is registered in Gurgaon (Haryana) had wrongly taken CENVAT credit and distributed it to their branch office in Secunderabad. Therefore, if these allegations are true, the demand, if any, and penalties, if any, is imposable on the corporate office. Demand set aside - appeal allowed - decided in favor of appellant.
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