2009 (10) TMI 434

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..... w Delhi, Adjudicating authority confirmed the demand and imposed penalties and also confirmed payment of interest. Held that- in the light of the decision of heavy Chemicals Ltd., credit allowed.
S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri M.S. Nagaraja, Advocate, for the Appellant. Shri V. Raja Ram, JDR, for the Respondent. [Order per M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. 183/2008 dated 1-10-2008. 2. The relevant facts that arise for consideration are as follows: The appellants are having Service tax registration and are registered as providers of advertisement services. It appeared appellants had contravened the previsions of Rule 9 of Cenvat Cr .....

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..... e would also draw our attention to Sub-Rule 4(9) and also to the definition of input service in the Cenvat Credit Rules. 3. He would submit that in an identical situation in respect of central excise duty on which credit was availed, the Tribunal in the case of Stadmed Pvt. Ltd. [1998 (102) E.L.T. 466] has allowed the credit of the duty paid on the basis of the invoices which were addressed to the branch offices but the goods were consumed in factory premises. He would submit that an identical issue has been decided by the coordinate bench of the Tribunal at Mumbai in the case of Gujarat heavy Chemicals Ltd., [2005 (192) E.L.T. 658 (Tri -Mum.)]. It is his submission that the confirmation of the demand is erroneous and needs to be set aside .....

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..... taxable service, (i) provides such service from more than one premises or offices or (ii) receives such service in more than one premises or offices or, (iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying Service tax, and has centralised billing system or centralised accounting system in respect of suck service, and such centratised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located." It can be seen from the above reproduced sub- rule, that an option is given to an assessee .....

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