TMI Blog2015 (11) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 branches of the appellants which were earlier not found registered with the Service Tax Department. Non-registration, though the appellant pleads that they had made application and department did not do re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose branches were not registered with the Service Tax Department. 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 it only later. Another issue is in respect of claiming cenvat credit for the input services li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 branches of the appellants which were earlier 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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