2015 (2) TMI 143

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..... to the benefit of Cenvat credit of service tax paid on the same. However, inasmuch as they were not registered with the service tax department for payment of service tax on the output service, which was being discharged by their Udaipur head office, the credit was actually availed at Udaipur. Revenue’s objection is that invoices were in the name of Kota stand rectified by the appellant by way of .....

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..... ipur and are registered with the Service Tax department. They opened another branch office at Kota for undertaking the identical activities. The Kota office received services of repair and maintenance. Inasmuch as the Kota office was not registered with the Service Tax department and was not paying Service Tax and his Service Tax liability in respect of service provided by him was being discharged .....

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..... ed the input services and were entitled to the benefit of Cenvat credit of service tax paid on the same. However, inasmuch as they were not registered with the service tax department for payment of service tax on the output service, which was being discharged by their Udaipur head office, the credit was actually availed at Udaipur. Revenue s objection is that invoices were in the name of Kota stan .....

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