2016 (12) TMI 798

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t services received by the head office as well as by the branch offices situated in different places. It is also not disputed that the Cenvat credit has been used to discharge service tax liability pertaining to all the above offices. In the impugned order the learned Commissioner (Appeals) has held that the lapse on the part of the assessee is of technical nature, not affecting the Revenue in as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e renders service falling under the category of online information and data base access or retrieval service . The assessee obtained registration for payment of service tax for a single address where their head office was situated. They also had branch offices all over India from where service tax was provided. The assessee availed CENVAT Credit pertaining to input services received by them by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ive for the Revenue. None appeared for the Respondent. 3. It is not disputed that the assessee has availed Cenvat Credit in respect of input services received by the head office as well as by the branch offices situated in different places. It is also not disputed that the Cenvat credit has been used to discharge service tax liability pertaining to all the above offices. In the impugned order t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X