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No denial of Cenvat credit availed on invoices issued in the name of unregistered premises

No denial of Cenvat credit availed on invoices issued in the name of unregistered premises - Cenvat Credit - By: - Bimal jain - Dated:- 28-8-2015 - Dear Professional Colleagues, No denial of Cenvat credit availed on invoices issued in the name of unregistered premises We are sharing with you an important judgement of the Hon ble CESTAT, Delhi in the case of M/s. Allspheres Entertainment Pvt. Ltd. Vs. CCE, Meerut [2015 (8) TMI 953 - (CESTAT DELHI)] on the following issue: Issue: Whether the Depar .....

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engaged in rendering the EMS Services in Delhi - NCR, for which the Company maintains a temporary Field office at Delhi ( Delhi Office ) to facilitate rendering of the EMS Services. The Appellant received various Input Services ( the Impugned Services ) in Delhi, which were used by them for rendering taxable Output Services. Accordingly, the Appellant availed Cenvat credit of the Service tax paid on the Impugned Services used for rendering taxable Output Services at Delhi. The Department raised .....

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redit to the tune of ₹ 1,87,391/- along with imposition of interest and penalty. In addition, penalty of ₹ 20,000/- was imposed for late filing of ST-3 Returns under Section 70 of Finance Act, 1994 ( the Finance Act ) read with Rule 7 of the Service Tax Rules. Further, penalty of ₹ 10,000/- under Section 77 of the Finance Act, 1994 was also imposed. Being aggrieved, the Appellant preferred an appeal before the Hon ble CESTAT, Delhi. We pleaded the matter on behalf of the Appell .....

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should be addressed in the name of registered premises only; Even, if the allegation is accepted then in such a scenario, Service tax paid by the Appellant on account of the EMS Services rendered from Delhi office should also have been objected by the Department; Cenvat credit cannot be denied on basis of minor procedural irregularities; In the case of Manipal Advertising Services Pvt. Ltd. Vs. C.C.E., Mangalore [2009 (10) TMI 434 - CESTAT, BANGALORE], the Hon ble CESTAT, Bangalore held that if .....

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