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TMI Blog2013 (12) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Further, it has to be taken note of that the appellants were not required to register this office at all. It was an addition to their offices listed in the certificate and is only for the purpose of information and centralized registration involves issue of a single registration certificate. Therefore, it cannot be said that each unit is considered as registered separately in the absence of different registration certificates. This is another view that can be taken in the facts of this case - Following decision of mPortal India Wireless Solutions Pvt. Ltd. vs. CCE [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - Decided in favour of assessee. - ST/1755 & 1758/2011-SM - Final Order No. 26341-26342 /2013 - Dated:- 14-8-2013 - SHRI B.S.V.MUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08) refunded under Notification No.5/2006 CE NT-ST read with Rule 5 of the CENVAT Credit Rules, 2004 alleging that the refund had been erroneously sanctioned being CENVAT credit of service tax on rent of the premises of the appellant at Gurgaon for the reason that the premises is not included in the centralized registration certificate of the appellant. 4. Heard both the sides. The learned CA on behalf of the appellants raised several contentions relating to the correctness of the issue of second show-cause notice by the Commissioner, the jurisdiction of the Commissioner to pass the order-in-revision, the doctrine of merger, etc. However, I am not going into these arguments in detail since after hearing both sides on merits, I find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the credit could not have been denied and the appellant had a common centralized registration, the appellant was eligible for getting the refund also. Because once the credit is admissible, the accumulated credit is to be refunded. Further, it has to be taken note of that the appellants were not required to register this office at all. It was an addition to their offices listed in the certificate and is only for the purpose of information and centralized registration involves issue of a single registration certificate. Therefore, it cannot be said that each unit is considered as registered separately in the absence of different registration certificates. This is another view that can be taken in the facts of this case. However, since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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