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2016 (9) TMI 1110 - CESTAT NEW DELHI

2016 (9) TMI 1110 - CESTAT NEW DELHI - TMI - 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 - Held that:- in the light of the law declared by the Tribunal in the case of Manipal Advertising Services Pvt. Ltd. vs. CCE, Mangalore [2009 (10) TMI 434 - CESTAT, BANGALORE] and in the case of Raaj Khosla .....

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learned Chartered Accountant appearing for the 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. 2. During the period relevant for the purpose of present appeal i.e. 2006-2007, 2008-2009, the appellant Head office in Delhi was not centrally registered with the service tax department, though the enti .....

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proceedings were initiated against them for 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 office and the mere fact of not centralized registration in Delhi would not result in denial of credit by the assessee. The appellants also relied upon the precedent decision of the Tribunal to impress upo .....

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