TMI Blog2015 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... rkshop. In fact a certificate has been issued by the supplier of the goods that they were supplied to the workshop and the billing was done at the appellants, IV Bridge, Napier Town, Jabalpur address because the appellant was in the process of setting up the Workshop. In the case of input services also, the Department does not have a case that these were not provided or utilized by the appellants Maruti Showroom & Workshop. It is categorically stated by the appellant that the appellant keeps separate accounts for all these business. Only because at the time of issuing the invoices by the suppliers/provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax registration adding the premises of the Maruti Show Room also located at Bhawartal Extension, Napier Town, Jabalpur. The appellant provided output of servicing of vehicles at the workshop and also financing and insurance service (BAS) at the Maruti Showroom. They also availed Cenvat credit on capital goods and input services. The disputed period is from 1.10.2004 to 31.3.2005 and for the period from 1.4.2005 to 30.9.2005. 3. The appellants were issued a Show Cause Notice alleging that Cenvat credit on capital goods and input services was wrongly availed and utilized for the reason that the invoices issued were addressed to the appellants address at IV th Bridge, Napier Town, Jabalpur and also for the reason that during the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 1994, the appellant is required to obtain separate registration for all premises where the services were either received or provided by them or they should have obtained centralized registration. I cannot agree with this view of the Commissioner (Appeals). It is evident from records that the Maruti dealership business commenced during the relevant period. On a pragmatic approach, it has to be considered that the appellant needs time to set up business/business premises. Only then can the appellant apply for service tax registration. The appellant cannot be found fault with or denied the benefit otherwise available to the appellant, for the reason that, in the process of setting up of business the appellant used the available office addr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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