2016 (12) TMI 1181

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..... 3.2013 After taking of centralized registration in 2013 respondent was having more than one units which were existing during the earlier period also. It is observed from the case records that the fact of having more than one manufacturing unit all over the country was taken up for the first time by the Revenue before the first appellate authority and then before this Bench. Ld.Commissioner(Appe .....

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..... dhyay, Supdt.(AR) appearing on behalf of the Revenue argued that as per centralized registration obtained by the respondent in 2013 they have more than one units situated all over India. That credit has been taken on certain services by the respondent payments of which were made by the headquarters of the respondent. That once respondent is having more than one units then Service Tax paid by the H .....

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..... th sides and perused the case records. 5. The case of the Revenue is that after taking of centralized registration in 2013 respondent was having more than one units which were existing during the earlier period also. It is observed from the case records that the fact of having more than one manufacturing unit all over the country was taken up for the first time by the Revenue before the first .....

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