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M/s. Selvel Media Services Pvt. Ltd. Versus Commissioner of Service Tax Delhi

2016 (9) TMI 1110 - CESTAT NEW DELHI

Cenvat credit - availment of Cenvat credit of Branch office by Head office - entire tax liability including the tax liability of the Branch office was being discharged by their head office - non-centralization of Delhi Head Office of the appellant - .....

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122 - CESTAT NEW DELHI], the denial of credit cannot be appreciated. Accordingly, the impugned order is set aside. - Decided in favour of appellant with consequential relief - Service Tax Appeal No. 50481 of 2016- (SM) - FO/ 53470 /2016-(SM) - Dated: .....

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e appellant and Shri Dharam Singh, learned DR appearing for the Revenue, I find that the appellants are engaged in providing advertisement services from their Head Office located in Delhi as also from their branch office located at 9 different places .....

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of the Branch office was being discharged by their head office. Subsequently, the central registration was obtained in 2011 though as per the appellant they had applied for the same much prior. 3. In the above backdrop the revenue entertained a view .....

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denial of credit to the extent of ₹ 18,20,120/- 4. The appellant took a categorical stand before the authorities below that it is their Delhi Head office which is discharging the claim of Service tax liability including the liability of branch .....

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ower authorities did not agree with the above contention of the assessee and accordingly passed the impugned order upholding the denial of cenvat credit and imposition of penalty. 6. Hence the present appeal. 7. After carefully considering the submis .....

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CCE, Mangalore [2010 (19) STR 506 (Tri-Bang)] has taken into consideration an identical situation and has observed that the credit of duty availed on the basis of invoices issued in the name of their own branch office, when the head office was regis .....

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