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2015 (12) TMI 339 - CESTAT NEW DELHI

2015 (12) TMI 339 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - address on the document of the office on which credit has been taken are not mentioning Assessee's address - 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 their registered office. Therefore, following the judicial pronouncement [2013 (2) TMI 312 - CESTAT MUMBAI], [2009 (10) TMI 434 - CESTAT, BANGALORE], [2014 (5) TMI .....

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orders wherein Cenvat Credit has been denied to the appellant on the premises that the address on the document of the office on which credit has been taken are not mentioning their address. 2. The facts of the case are that the applicant is having their registered office at New Delhi where they have taken Service Tax registration and they are having another two offices at Gurgaon and Hyderabad, The appellant have not obtained centralized registration and their Gurgaon and Hyderabad offices are n .....

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sion. 4. The only argument of the Ld. AR is that as the conditions of Rule 9 of the Cevnat Credit Rules 2004 and Rule 4(a) of the Service Tax have not been complied with by the appellant and there is a Centralized Billing system which has not been followed by the appellant also. Therefore, they are not entitled for Cenvat Credit. I have noted the arguments advances by the Ld. AR and gone through the various judicial pronouncement namely in the case of Jindal Stainless Steelway Ltd. Vs. CCE Raiga .....

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