2012 (11) TMI 369

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..... e time-limit prescribed in the Rules but whether there was any need to file revised return at all for taking credit of service tax paid by the branch in the books maintained by the Circle office it causes no loss to Revenue. Held that :- Waiver of pre-deposit of dues arising from the impugned order and stay collection of such dues during the pendency of the appeal - in favour of appellant. - .....

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..... ent of service tax and was paying service tax for service rendered by the each branch. From April 2009 they wanted to move to the system of paying service tax on centralised basis as per provisions of Rule 4(2) of the Service Tax Rules, 1994, by registering each Circle office of the branch for payment of service tax on services rendered by all the branches falling under each Circle and the Ludhian .....

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..... ether the Circle office was eligible to take such credit and utilize it. Revenue was of the view that the Ludhiana branch could not have filed such revised returns and such credit taken is recoverable from the Ludhiana Branch Office. Further Revenue's case is that the Circle office could not have taken Cenvat credit on the basis of invoice issued by Ludhiana branch and therefore the credit taken b .....

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..... have been eligible for taking the disputed credit. There is no time-limit on taking of credit with reference to the point of time of the payment of the bill received from service provider claiming reimbursement of service tax. There is no allegation that credit for the same payment has been utilized at two different offices of the appellant. The two appellants involved are two different offices o .....

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..... ch in the books maintained by the Circle office. The question whether such procedural infractions can lead to denial of the credit and any penalty should be imposed can be examined at the time of final hearing. We are of the view that asking for pre-deposit in this case involving no real loss to Revenue will cause serious prejudice to the interest of the appellants. So we grant waiver of pre-depos .....

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