TMI Blog2017 (3) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... f CENVAT credit of the service tax paid on the input service on the invoices which are in the name of the branches of the respondent, as even though the said services have been received at branches but payments were made from Mumbai office Centralised accounting system - credit allowed - appeal rejected - decided against Revenue. - ST/86207/13-MUM - A/86182/17/STB - Dated:- 8-2-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri M.P. Damle, Asst. Commr (AR) for appellant Shri R.D. Wagle, Advocate for respondent ORDER Per M.V. Ravindran This appeal is filed by Revenue against order-in-original No. 16/ST/HB/12-13 dated 26.11.2012. 2. Heard both sides and perused the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in appreciating the fact that admissibility of CENVAT credit on input services needs to be viewed strictly under the provisions of CENVAT credit 2004 which requires that credit of input service can be availed if the same are used in the final output services on which appropriate service tax paid; though the respondent-assessee was registered on 16.08.2010 covering all the branches, there was nothing on record to indicate that the respondent had accounted for all the input services received from all other branches; that the CENVAT credit availed invoices were not available with the registered office of the respondent. The documents on which CENVAT credit was availed were not in the name of the assessee-respondent. 6. Learned Counsel su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the entire issue holistically. It is the findings of the adjudicating authority that there is no dispute as to the fact that the branch offices of the respondent were receiving the 'input services' and were utilized for providing output services which is of multi transport system. It is also undisputed that the invoices of service provider indicated all the particulars to enable the availment CENVAT credit and that the name and addresses of the respondent branch offices were indicated on the invoices. We perused few specimen invoices which were produced by learned Counsel before us and note that the service providers rendered the services to various branch offices of the respondent in respect of the services which are used by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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