2015 (5) TMI 633

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..... . It is also undisputed that the Cenvat Credit availed by the appellant on the various documents of service providers are provided to the branch office of the appellant. - prima facie, appellant cannot be denied Cenvat Credit of the service provider to the branches of the appellant. The appellant has claimed and is a undisputed fact that they have discharged service tax liability on the services r .....

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..... ider at various branches of the appellant like, Delhi, Kolkatta, Chennai and Mumbai. It is the case of the Revenue that these branch offices are not registered with service tax department; hence, any services provided to these branch offices' credit cannot be availed at the head office as there is no centralised registration for the period 2008-09 and 2009-2010. It is the claim of the appellan .....

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..... ed that the Cenvat Credit availed by the appellant on the various documents of service providers are provided to the branch office of the appellant. 5. In our prima facie view, appellant cannot be denied Cenvat Credit of the service provider to the branches of the appellant. The appellant has claimed and is a undisputed fact that they have discharged service tax liability on the services render .....

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