TMI Blog2015 (11) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout a centralized registration, the fact that appellant had applied for centralized registration but Department issued registration only in respect of headquarter would render it to be a technical issue since there is a substantive adherence of law in view of the fact that service tax has been apparently paid on the basis of centralized registration and therefore credit could have been taken in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals are taken together and a common order is passed. In the first appeal ST/2016/2011, the refund of ₹ 7,31,625/- sanctioned by the original adjudicating authority has been held to have been sanctioned wrongly and his order has been revised in exercise of powers of revision by the Commissioner under Section 84 of Finance Act, 1994. In the second appeal, the amount involved is ₹ 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices to the Department. The credit of service tax was paid in respect of renting of immovable property received by their branches and taken in the Bangalore office. The Commissioner in exercise of powers vested in Section 84, issued two show-cause notices proposing to revise the order passed by the original authority and demand the refund already paid to them. These show-cause notices were issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... galore headquarter without a centralized registration, the fact that appellant had applied for centralized registration but Department issued registration only in respect of headquarter would render it to be a technical issue since there is a substantive adherence of law in view of the fact that service tax has been apparently paid on the basis of centralized registration and therefore credit coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng paid the tax therein and there is no contrary finding to the effect that the tax was payable by the branch credit is not admissible. In view of the above discussion, the impugned orders have no merit and have to be set aside. Accordingly, appeals are allowed with consequential relief, if any, to the appellant. (Order dictated and pronounced in open court) - - TaxTMI - TMITax - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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