TMI Blog2016 (9) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 & Co. Pvt. Ltd. vs. CST, Delhi [2008 (7) TMI 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 rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment, though the entire tax liability including the tax liability 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 that service availed at the Branch office of the assessee, even though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order upholding the denial of cenvat credit and imposition of penalty. 6. Hence the present appeal. 7. After carefully considering the submissions made by both the sides, I find that short issue involved in the present appeal is non-centralization of Delhi Head Office of the appellant. The other facts are not disputed. The Tribunal in the case of Manipal Advertising Services Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al objection, the Revenue is not disputing the fact of receipt of services by the Branch office and the fact of payment of Service Tax from the head office as also the discharge of service tax liability in respect of Branch office, from the head office itself. In such a situation, and in the light of the law declared in the above decision of the Tribunal, denial of credit cannot be appreciated. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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