TMI Blog2015 (12) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ir registered office. Therefore, following the judicial pronouncement [2013 (2) TMI 312 - CESTAT MUMBAI], [2009 (10) TMI 434 - CESTAT, BANGALORE], [2014 (5) TMI 1012 - CESTAT NEW DELHI], [2010 (7) TMI 319 - CESTAT, AHMEDABAD] & [2012 (12) TMI 612 - CESTAT NEW DELHI] I hold that appellant has correctly taken Cenvat Credit at their registered office at New Delhi. Therefore, impugned proceedings were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red with Service Tax Department. Certain services were utilized at their offices at Gurgaon and Hyderabad but credit thereof has been taken by the appellant at their registered office at New Delhi. Investigation was conducted and it was revealed that at Delhi office appellant has taken Cenvat Credit whereas the address of the invoices is mentioned at their office at Gurgaon or Hyderabad. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STT 30 (Bang.-CESTAT) , Stainless India Ltd. [2014] 46 Taxmann.com 437 (New Delhi-CESTAT) , in the case of Rohit Surfactants (P) Ltd.-[2013] 31 13 Taxmann.com 246 (New Delhi-CESTAT). 5. In all the above judicial pronouncement it has been held that whereas there is no dispute regarding availment of Cenvat Credit by the assessee in their other locations, Cenvat Credit is entitled to take at thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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