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2016 (7) TMI 557 - CESTAT ALLAHABAD

2016 (7) TMI 557 - CESTAT ALLAHABAD - 2016 (45) S.T.R. 76 (Tri. - All.) - Refund claim of accumulated cenvat credit - export of services - admissibility of input service being services utilised at the unregistered premises and also some other services namely chartered accountant service, carpet cleaning service, home plant service, interior decorator service, et cetera. - Held that:- in view of the Registration granted centralised, including the premises at Mumbai, it is conclusive proof that .....

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the premises other than the premises at Noida. - Further, other input services save and except, input services received at guest house, and the amount of ₹ 62/- for which no proper explanation was given, credit allowed. - Decided substantially in favor of assessee. - ST/54433/2014 (SM) - Final Order No. 70206/2016 - Dated:- 4-11-2015 - Mr. Anil Choudhary, Judicial Member Present for the Appellant : Shri Mohit Singh, Advocate Present for the Respondent : Shri H.M. Dixit (Asstt. Commissi .....

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s. In the year October 2011 they opened branch office (s) at Mumbai for similar output services. The accounting for the 2 branches at Mumbai was centralised at Noida office. Due to the nature of export of their services, the appellant was unable to utilise the Cenvat credit received on the various input services utilised in the rendering of the output services. For the quarter ended in June 2012 the appellant filed refund claim of the accumulated Cenvat credit on 25/3/13, claiming refund of S .....

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f input service being services utilised at the unregistered premises and also some other services namely chartered accountant service, carpet cleaning service, home plant service, interior decorator service, et cetera. The appellant contested the show cause notice and the same was adjudicated vide Order-in-Original dated 25/11/13 by which a refund claim of ₹ 31,14,712/- was sanctioned and refund claim for ₹ 7,37,111/- was rejected. 3. Being aggrieved the appellant preferred appeal be .....

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Centralised billing or Central accounting under sub rule 2 and 3A of Rule 4 of service tax rules. It is further pointed out that centralised registration, in response to their application dated 19/6/12, was granted on 4/9/12. The delay in granting centralised registration is wholly attributable to the revenue, as there was some problem in the software of Revenue. It is further pointed out that under the service tax Rules, an assessee is deemed to be registered on the 7th the date of filing appl .....

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sed registration certificate. In this view of the matter he prays that service tax paid on renting service for office premises is fully allowable. He further prays that the other services which were received are also fully allowable. As regards services received at guest house it is stated that the guest house is maintained wholly for the business purpose and the same is allowable. The amount of ₹ 812/- for carpet cleaning service is fully allowable being expenses incurred in the premises .....

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