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TMI Blog2018 (7) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... he centralized registration certificate issued to the appellant, it cannot be a valid ground to deny the credit, as the out put services rendered in these sites must have suffered appropriate service tax - also there is no dispute of the fact that the input services were not utilized in providing the out put services - appeal allowed - decided in favor of appellant. - Appeal No ST/11481/2015 - OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit amounting to ₹ 18,56,938/- on various input services being used in providing the aforesaid output service at various locations/Site. Since, in their centralized registration, certain locations/sites were included, show cause notice was issued to them for recovery of the credit vailed on the services received alongwith interest and proposal for penalty. On adjudication, the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the centralized registration Certficate of the appellant. After repeated reminders, these sites were finally included in the centralized registration certificate on 19.04.2013. He submits that merely because the sites were included in the list of the centralized registration, Cenvat credit on various input services received and utilized at the sites cannot be denied, when appropriate service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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