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Ketan Motors Ltd Versus Commissioner of Central Excise, Nagpur

2015 (6) TMI 957 - CESTAT MUMBAI

Disallowance of CENVAT Credit - Documents pertaining to unregistered premises - Held 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 disputed. However, the order-in-original states that the centralized registration was not applied for .....

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nt has not disputed that the input services were received at the branch office and further that they were utilised for providing output services. In fact perusal of the accounting records maintained at the Nagpur office shows the receipt of the services at branch office. - no reason to disallow the Cenvat Credit of ₹ 1,24,886/- on the documents pertaining to the branch offices - Decided in favor of assessee. - Appeal No. ST/85395/14 - Final Order No. A/916/2015-WZB/SMB - Dated:- 22-4-2015 .....

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2. There are three issues to be dealt with in this case. The first issue is availment of Cenvat Credit of ₹ 1,27,958/- on documents pertaining to unregistered premises of the appellant at Chadrapur and Amravati. Whereas the service tax credit is taken in their centralized office at Nagpur. Secondly, the credit of ₹ 3,072/- pertaining to Nagpur office but the bills are not in the name of the appellant. Thirdly, the penalty of ₹ 1,32,453/- imposed on the appellant under Rule 15( .....

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ration 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 any dispute regarding receipt of services at the branch office, the admissibility of credit on these services or the payment of service tax on output services provided from the branch office. The only objection of Revenue is that they did not have a centr .....

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