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2015 (11) TMI 1486 - CESTAT BANGALORE

2015 (11) TMI 1486 - CESTAT BANGALORE - TMI - 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 [2015 (11) TMI 679 - CESTAT BANGALORE] there cannot be any two opinions that the appellant is entitled to cenvat credit for all these input services as well as for the facility of cenvat credit in case of the .....

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pellants. - Decided in favour of assessee. - ST/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 both, the appellants as well as the respondents. The main issue here is providing cenvat credit facility to the appellants in case of the inputs used for various branches of the appellants, when those branc .....

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t for their Bangalore Head Office which have been 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 Tax Department later, that is after they realized that the Department did not register those branches though they had initially applied for their registration as well with the Department. 2. Considering th .....

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