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TMI Blog2017 (11) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... have certified that the services provided to the appellant, the invoice of which addressed to the Head office are actually provided to the factory located at Noida. The substantial benefit cannot be denied for mere technical or venial breach of the procedural law. Refund allowed - appeal allowed - decided in favor of appellant. - ST/70417/2017-ST[SM] - A/71350/2017-SM[BR] - Dated:- 21-9-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Abhinav Kalra, Chartered Accountant, for Appellant Shri Pradeep Kumar Dubey, Supdt (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal filed by the appellant is that the appellant is manufacturer and exporter of Jewellery, having its manufacturing unit l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57CSD002. Further, the appellant under the same name having premises at 2705, Basement, Bank Street, Karol Bagh, New Delhi, which is registered with the Range 11, Service Tax Division-III, Service Tax Commissionerate, Delhi-I under Service tax registration No.AADFB0557CSD001. Both the assessee codes are active and the copy generated from EASIEST regarding assessee code details. It appeared that the appellant have two separate registered premises with two different service tax registration codes. During verification the appellant submitted a copy of ST 3 for the period April, 2013 to September, 2013 filed in Range IV, Service Tax Division I, New Delhi and they have claimed Cenvat credit in their ST-3 return. It appeared that the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a and in their own case for the period October, 2014 to December, 2014, wherein similar refund claim was made, the learned Assistant Commissioner after taking notice of all the facts aforementioned have been pleased to allow and sanction the refund, observing that during verification of bank statement and export collection payment advices, he found that the appellant had their unit at 179, NSEZ, Noida and further they had registered an administrative office at 2705, Besement, Banki Street, Karol Bagh, Delhi . So they had taken service tax registration numbers in this regard. The Chief Manager of the Canara Bank overseas branch, Connaught circus Branch, New Delhi and also the Manager of State Bank of Hyderabad, Commercial Branch, Janpath, N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related to the Head office and not to the factory, as such the refund have rightly denied. 5. Having considered the rival contentions, I find that it is an admitted fact that the appellant has got only one manufacturing unit at 179, NSEZ, Noida and another unit of appellant was working as Head office at 2705, Besement, Banki Street, Karol Bagh, New Delhi. It is further admitted fact that there is no separate business activity in their Head office other than the business of manufacture and export of jewellery. I further take notice of the practice that business concerns normally take loan facilities and/or banking facilities from a Bank Branch located near to the Head office for the sake of administrative convenience and business exige ..... X X X X Extracts X X X X X X X X Extracts X X X X
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