TMI Blog2017 (2) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... arpet dry cleaning, home plant service, interior decoration services, renting on car parking, company secretary services, supply of meal vouchers, travel insurance services and on the strength of invoices (involving CENVAT credit of ₹ 16,579/-). Addressed to Guest House and other residential premises? - Held that:- This in our opinion it is a pure finding of fact recorded by the Tribunal calling for no interference by this Court in the facts of this case. Appeal dismissed - decided against Revenue. - Central Excise Appeal No. 326 of 2016 - - - Dated:- 28-2-2017 - Bharati Sapru and Saumitra Dayal Singh, JJ. Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Sandeep Harkauli JUDGMENT This is a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of inclusion of the Mumbai premises in the registration whereafter the assessee has availed centralized registration for the two premises. While the Adjudicating Authority and the First Appellate Authority had partly disallowed the claim of CENVAT, while the Tribunal has reversed the findings of those authorities in the impugned order, wherein in paragraph 6 it has held as under: 6. Having considered the rival contentions I find that in view of the Registration granted- centralised, including the premises at Mumbai, it is conclusive proof that the appellant is in legal occupation of the said premises, have rendered output services from such premises and have maintained centralised accounting at the Noida Office. I also find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, it is set aside. This very question came up for consideration in a matter before this Court in the case of Commissioner, Service Tax Commissionerate Vs. M/s Atrenta India Pvt. Noida reported in [2017(2) ADJ 590 (DB)] , wherein this Court took a view that the refund could not be denied to the assessee merely on the basis of non-registration of the premises. Following the reasoning already given by this Court in the aforesaid judgment, we are of the view that the question no.1 raised in the memo of appeal has to be answered against the revenue and in favour of the assessee. Insofar as the second question raised in the instant appeal, it has been candidly stated by Sri Krishna Agarwal that the quantum of Cenvat credit involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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