9911796707
TMI Blog2017 (5) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant - Held that: - The denial of credit is only with reference to address in the document - in various decisions, this Tribunal held that the credit cannot be denied on this reason - credit allowed. Appeal allowed - decided in favor of appellant. - Service Tax Appeals No. 3630-3632 of 2012 - ST/A/53097-53099/2017-CU[DB] - Dated:- 26-4-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri B.L. Narsimhan and Rachit Jain, Advocates for the appellant Shri Ranjan Khanna, Authorized Representative (DR) for the respondent ORDER Per: B. Ravichandran These three appeals are against common impugned order dated 23/08/2012 of Commissioner (Adjudication), New Delhi. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the appellant by issue of three show cause notices covering the period 01/10/2004 to 31/03/2011. The case was adjudicated resulting in confirmation of service tax demand of ₹ 90,68,45,633/- and imposition of various penalties under Section 76, 77 and 78 of the Finance Act, 1994. The impugned order also demanded recovery of Cenvat credit of ₹ 30,47,326/- availed by the appellant on the ground that the invoices were in the name of unregistered premises. As such the credit availed is improper. 4. The learned Counsel appearing for the appellant submitted that appellants were issued show cause notice to demand service tax and to deny Cenvat credit on the same basis for subsequent periods also. There were three such notices c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he denial is only on the ground that the invoices were made in the name of branch offices which were not registered with the Service Tax Department. In this connection, the learned Counsel relied on various decisions of the Tribunal like Manipal Advertising Services Pvt. Ltd. vs. CCE, Mangalore reported in 2010 (19) S.T.R. 506 (Tri. Bang.) and General Electric International Inc. vs. CCE, Delhi reported in 2009 (13) S.T.R. 565 (Tri. Del.). 7. The learned AR reiterated the findings of the Original Authority. 8. We have heard both the sides and perused the appeal records. The dispute in the present case mainly relates to the valuation of taxable service under the category of advertising agency service. There is also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax liability against the appellant. Apart from the above, we also note that the issue has been clearly covered by the Board circular dated 01/11/1996 and the decision of Hon ble Madras High Court in Adwise Advertising Pvt. Ltd. (supra ) discussed earlier in this order. As such, the appellant will succeed in the appeal with reference to the demand of service tax. 9. Regarding denial of Cenvat credit on the ground that the invoices were addressed to unregistered premises of the appellant, we note that there is no dispute regarding eligibility of input service for availability of credit to the appellant. The denial of credit is only with reference to address in the document. We find in various decisions, this Tribunal held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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