2011 (3) TMI 776

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..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The duty stands confirmed in the present case against the appellants by denying them the benefit of modvat credit of service tax paid on the various services availed by the appellants on the basis of ISD invoices issued by their shared service centers. The said credit stands denied on the ground that at the time of availing .....

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..... . As such, it can be safely concluded at this stage that registration was not obtained on account of lapse on the part of department. In any case, it is not disputed that centralized registration was subsequently granted to the shared service centers, Kolkata and Chennai and the appellant is availing the benefit of credit of service tax based upon the invoices issue by them. 3. As regards ot .....

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