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M/s. Allspheres Entertainment Pvt. Ltd. Versus CCE, Meerut

2015 (8) TMI 953 - CESTAT NEW DELHI

Denial of CENVAT Credit - Event Management Services - Invoices in the name of unregistered branch office - whether the appellants are entitled to avail the Cenvat Credit on the strength of invoices/bills issued to their Delhi office which is unregistered with Service Tax Department - Held that:- there is no allegation that the input services were not received/utilized by the appellant. So also there is no dispute that such input services were not properly accounted. In the absence of any such di .....

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filing of ST-3 returns is reduced - Decided partly in favour of assessee. - Appeal No. ST/51189/2015-ST-SM - Final Order No.52194/2015 - Dated:- 10-7-2015 - Smt.Sulekha Beevi C.S., Member (Judicial), J. For the Petitioner : Shri Bimal Jain, CA For the Respondent : Shri R.K.Grover, AR ORDER Per: Sulekha Beevi C.S. Brief facts of the case are as below:- 1. The appellant is having office at Nainital which is registered with the Service Tax Department for providing taxable services, namely, Event M .....

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pellant which is unregistered premises. The proceedings were finalized by the Order-in-Original dated 27.8.2014 which disallowed the Cenvat Credit of ₹ 1,87,391/- and imposed equal penalty alongwith interest. In addition, there was also imposition of late fee of ₹ 20,000/- for late filing ST-3 returns under section 70 of Finance Act, 1994 read with Rule 7 of Service Tax Rules, 1994. Further, a penalty of ₹ 10,000/- under section 77 of the Finance Act, 1994 was imposed. Aggrieve .....

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serially numbered and shall contain the following, namely:- (i) the name, address and the registration number of such person;(ii) the name and address of the person receiving taxable service;(iii) description and value of taxable service provided or agreed to be provided; and (iv) the service tax payable thereon. It nowhere states that the address of person receiving taxable service should be a registered premises. 4. Again sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004 states that no CENV .....

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invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of output service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit. This proviso also does not state that the premises .....

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ut services were not properly accounted. In the absence of any such dispute regarding availment of services and their utilization for payment of service tax or proper accounting of the same, the denial of Cenvat Credit of service tax paid by Nainital office of the appellant on the sole ground that the invoices issued are in the name of the appellants unregistered office at Delhi is unjustified. The head office which is registered with the Department has discharged the service tax liability. The .....

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