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2015 (5) TMI 633 - CESTAT MUMBAI

2015 (5) TMI 633 - CESTAT MUMBAI - TMI - Waiver of pre deposit - Denial of CENVAT Credit - Held that:- Appellant is having service tax registration at their Bombay office and it is undisputed fact that for the services rendered by the appellant from various branches, the appellant discharges service tax liability in Bombay. 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. - prim .....

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Comm. (AR) ORDER Per: M V Ravindran: 1. This stay petition is filed for waiver of pre-deposit of an amount of ₹ 40,70,231/- confirmed as ineligible Cenvat Credit availed, interest thereof and equivalent amount of penalty imposed. 2. Heard both the sides and perused the records. 3. On perusal of the records, we find that the Cenvat Credit is sought to be denied to the appellant on the ground that the appellant had availed Cenvat Credit of the service tax paid by the service provider at vari .....

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scharged. It is the claim of the appellant that for the services rendered by the appellant from various branches centralised accounting and billing was undertaken from their office, the entire service tax liability is discharged as they are registered with the authorities and on such claim invoices were produced before us. 4. On careful consideration of the submissions made by both the sides and on perusal of the records, we find that the appellant is having service tax registration at their Bom .....

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