9911796707
TMI Blog2015 (6) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... mm (AR) ORDER Per: P S Pruthi: 1. The appellant is in appeal against Order-in-Appeal No. NGP/EXCUS/000/APPL/917/13-14 dated 11/11/2013 passed by Commissioner of Central Excise, Customs & Service Tax (Appeals), Nagpur, disallowing the credit of Rs. 1,24,886/- and Rs. 3,072/- and imposing a penalty of Rs. 1,32,453/- under Rule 15(3) of Cenvat Credit Rules, 2004. 2. There are three issues to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on output service provided from Chandrapur and Amravati is paid from Nagpur centralized office. He submits that they had applied for centralized registration in 2004, a copy of which is placed on record at page 49 of the appeal papers. The centralized registration was granted to them after follow up with the Service Tax department, on 26/03/2013. According to him the department has not raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered the submissions made by both the sides. 7. As regards the first issue, I find that an application dated 16/12/2004 made by the appellant requesting for grant of centralized registration from 01/07/2001, is on record and the letter bears the stamp of the receipt by the department. In any case, the fact of this application having been made is mentioned in the order-in-original and is not d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Nagpur office shows the receipt of the services at branch office. Therefore, I see no reason to disallow the Cenvat Credit of Rs. 1,24,886/- on the documents pertaining to the branch offices. 8. As regards the credit of Rs. 3,072/- the learned Counsel stated that these pertain to services of telephone. The bills were addressed in the Director's name but the office mentioned is the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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