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2016 (5) TMI 309 - CESTAT ALLAHABAD

2016 (5) TMI 309 - CESTAT ALLAHABAD - TMI - Disallowance of Cenvat credit on rental services - Two different premises - there was old name of the assessee company in the invoice and also for address of Patna, Bihar - different premises having two different registration numbers and thus two different assessee - Held that:- matter is remanded back to the adjudicating authority with a direction to verify the details and the fact of deposit of service tax by the service provider. The appellant is al .....

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DHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Pratap Shanker, Adv. For the Respondent : Shri D. K. Deb, Asstt.Commr. (A.R.) ORDER PER MR. ANIL CHOUDHARY : The appellant is in appeal against Order-in-Appeal 64/ST/APPL/Noida/2013 dated 22/03/2013 passed by the Commissioner (Appeals), Central Excise & Customs & Service Tax, Noida. 2. The brief facts are that the appellant is a service provider and is engaged in providing taxable services i.e. Business Auxiliary Services (BAS) under Ser .....

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o M/s Drishtee Dot Com Ltd., M-3/17, S. K. Puri, Patna, , whereas the appellant is a company registered at New Delhi having its other office at Noida, (NCR). 2.1 In reply to the show-cause notice dated 27.07.2012 issued for the extended period from April, 2007 to December, 2008, the appellant explained that they were registered as Company in the year, 2000, named as M/s Drishtee Dot Com Ltd. having registered office at Patna, Bihar. Subsequently, in the year, 2005, the said registered office o .....

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d by the fresh or amended Certificate of Incorporation, consequent upon the change of name issued by the Registrar of Companies, N. C. R. of Delhi & Haryana dated 04.01.2007. Thereafter, on o1.04.2007, the appellant entered into a fresh agreement of rent with the same Landlord for the premises located at A-11, Sector 2, Noida, which was practically a renewal of their earlier rent agreement. Further, it appears that the rent receipts for the period April, 2007 and subsequently, the said Landl .....

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certification dated 07.12.2009, has been issued with Regn.No.AABCD7085NST001 in the name of M/s Dristree Development and Communication Ltd. at A-8A, Sector 62, Noida. As the premises are different, it was held that the credit on which the input services utilized by one unit, cannot be availed by other unit for providing output services. Accordingly, the proposed demand was confirmed along with equal amount of penalty of ₹ 2,84,501/- under Rule 15 of Cenvat Credit Rules, 2004. Being aggrie .....

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that the appellant pursuant to its shifting from Patna to New Delhi had taken a second PAN number under the provisions of Income Tax Law instead of getting amendment recorded in the original PAN number, and the amended registration certificate under Service Tax Act was issued with new PAN number, and they had got the old PAN number finally surrendered in December, 2012. In view of the fact that M/s Drishtee Dot Com Ltd. and M/s Drishtee Development and Communication Ltd. is one and the same comp .....

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tes that under the facts and circumstances, the appellant is responsible of the errors and confusion created. He further points out that the in view of invoices, all in the old name and in absence of adequate clarification from the service provider and further, he points out that the registration number of service provider, is also not mentioned on the invoices, accordingly, disallowance is justified. 7. Having considered the rival contentions, I find that the issue of PAN numbers and two premis .....

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