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TMI Blog2018 (6) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... iability from his registered premises, the benefit of Cenvat credit on the Service tax paid by the service providers cannot be denied to the appellant, only on the ground that the said invoices are in the name of branch offices - credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... tes that where there is centralized billing or centralized accounting system in respect of any services, the assessee may at his option register the said premises or offices from where centralized billing or centralized accounting system are located. It is his submission that the appellant herein had taken Service tax registration with the authorities, on the ground that they have got centralized accounting system and centralized billing from the address at Manipal. He would also draw our attention to Sub-Rule 4(9) and also to the definition of input service in the Cenvat Credit Rules. Para3. He would submit that in an identical situation in respect of central excise duty on which credit was availed, the Tribunal in the case of Stadmed P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were issued by the service provider. It is also not disputed that the appellant has got centralized billing and centralized accounting system at Manipal Rule 4 of Service Tax Rules Provides for an assessee to get himself registered as Service tax provider. It is seen that in this case the appellant had taken registration under the category of service provider of advertising services. Rule 4(2) of Service Tax Rules, 1994 reads as under : "(2) Where a person, liable for paying Service tax on a taxable service, (i) provides such service from more than one premises or offices or (ii) receives such service in more than one premises or offices or, (iii) is having more than one premises or offices, which are engaged in relation to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of branch office are actually being paid from the premises wherein the Service tax registration has been taken. We find that the ratio of the decision of the Tribunal in the case of Stadmed Pvt. Ltd. (supra) and Gujarat Heavy Chemicals Ltd. (supra) though being delivered in respect of Cenvat/modvat credit on the Central Excise duty, it squarely applies to the case in hand. Para 9. In view of the findings, the impugned order is unsustainable and we set aside the same and allow the appeal with consequential relief if any." In view of aforesaid judgment we are of the view that the issue is no more res-integra. The Appellants are eligible for the credit availed by them on the invoices issued to their branch offices. We thus set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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