TMI Blog2014 (3) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat Credit is sought to be denied is that the invoices of the service provider mention the old name and address and old registration number of the Appellant company and in some cases, while the new name of the Appellant Company -M/s. Drishtee Development and Communication Limited, their address in Noida is not their present address. Since the receipt of the service is not disputed, the impugned order, does not appear to be correct - Stay granted. - Appeal No. ST/59271/2013 -ST[SM] - STAY ORDER NO: 60228/2013 - Dated:- 20-12-2013 - Shri Rakesh Kumar, J. For the Appellant : Sh. Nilender Vatsyayan, Advocate For the Respondent : Sh. Govind Dixit, AR ORDER Per Rakesh Kumar:- The appellant are engaged in providing tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner(Appeals) vide order-in-appeal dt.22.03.2013 against which this appeal has been filed along with stay application. 2. Heard both the sides. 3. Sh. Nilender Vatsyayan, Advocate, learned counsel for the appellant, pleaded that the appellant had shifted to Noida in 2005 and at that time had also changed their name to M/s. Drishtee Development and Communication Limited from their earlier name of M/s. Drishtee Dot Com Ltd. and its Registered Office was also changed with the permission of the Company Law Board, that since 2005, the appellant company has been operating at Noida, that during the period of dispute they had received certain taxable services in respect of which they have taken Cenvat Credit and just because th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d old address of the appellant company and the old Registration number which had been cancelled. 5. I have considered the submissions from both the sides and perused the records. There is no dispute that since the year 2005 the appellant company is operating from Noida and in this regard they had obtained permission from the Company Law Board permitting the change of the name and registered head office. Ongoing though the facts narrated in the impugned order, it is seen that receipt of the service, in question, is not disputed. It is also not disputed that the service of renting of immovable property received by them is in respect of immovable property rented by them in Noida. The only ground on which the Cenvat Credit is sought to be den ..... X X X X Extracts X X X X X X X X Extracts X X X X
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