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Nuance Transcription Services India Pvt. Ltd. Versus Commissioner of Service Tax Bangalore

2015 (11) TMI 1486 - CESTAT BANGALORE

CENVAT Credit - credit for the input services like car parking, furniture rentals, DG Set charges, facility maintenance charges and so on used by the appellant for their Bangalore Head Office - Held that:- In view of assessee's own previous case [201 .....

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not found registered with the Service Tax Department. Non-registration, though the appellant pleads that they had made application and department did not do registration, may be by mistake, will not make them disentitled to the facility of cenvat cr .....

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T/1352/2011-SM - Final Order No. 21770 / 2015 - Dated:- 10-8-2015 - Shri Ashok Kumar Arya, Technical Member For the Petitioner : Shri. Madhur Harlalka, CA & Rishi Madhur & Co. For the Respondent : Shri. R. Gurunathan, AR ORDER I have heard bo .....

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epartment. The learned CA Shri. Madhur Harlalka, mentioned that the appellants made application for registration of all the branches under Service Tax law, however when registration was granted the branches were not registered but they could realize .....

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een registered with the Service Tax Department. The learned CA appearing for the appellant points out that the other branches of the appellant located at Coimbatore, Chennai, Hyderabad and Secunderabad have also been got registered with the Service T .....

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l) of Cenvat Credit Rules 2004 and considering the decision, Final Order No. 20735/2015 dated 17.03.2015 of CESTAT, Bangalore in their own case there cannot be any two opinions that the appellant is entitled to cenvat credit for all these input servi .....

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tment did not do registration, may be by mistake, will not make them disentitled to the facility of cenvat credit for the input services which they have used for their output service; needless to say that all the input services which are subject matt .....

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f the appellants. However as discussed above the learned DR is on weak footing as the definition given in Rule 2(l) of Cenvat Credit Rules 2004 for the input services clearly says that - (l) input service means any service, - (i) used by a provider o .....

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