TMI Blog2015 (8) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... om the jurisdictional service tax authorities, justified? - Held that: - I find from the available records that head office of the appellant in Delhi was registered with the Service Tax Authorities on 06.03.2006 and thereafter on 16.03.2006, the ISD invoices were issued to the appellant, enabling it to take cenvat credit of service tax paid on the disputed services. Since the appellant has taken t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit of service tax paid by the head office on the input services. During the disputed period, service tax department denied the cenvat credit to the appellant on the ground that the input services were received by the head office prior to obtaining registration certificate from the jurisdictional service tax authorities. The amount of cenvat credit confirmed in the adjudication order was up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service distributed by the head office have been duly reflected in the returns filed before the Jurisdictional Central Excise Authorities at Delhi. The genuineness of the credit distributed has not been disputed by the Jurisdictional service tax authorities having jurisdiction over the head office of the appellant at Delhi. 3. Per contra the Ld. Jt. CDR Ms. Ranjana Jha appearing for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction over the factory at Bhiwadi and there was no requirement for initiation of proceedings by the service tax authorities in Delhi. 4. I have heard the Ld. Counsel for both sides and perused the records. 5. I find from the available records that head office of the appellant in Delhi was registered with the Service Tax Authorities on 06.03.2006 and thereafter on 16.03.2006, the ISD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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