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TMI Blog2018 (10) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ent parts of the country. There is no specific allegations being made by the department regarding non-payment of service tax, non-receipt of input service by the appellant. Since the address of the Chennai office was subsequently incorporated in the centralized registration certificate, the requirements of Cenvat statute, more particularly Rule 9 of the rules, have been duly complied with for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der M/s.C.B. Ricards Ellis, South Asia had issued invoices in the name of the appellant, mentioning that the taxable services were provided at Chennai office. Since the services were provided at Chennai office, which was not specified as the place of business in the registration certificate, the department objected availment of Cenvat Credit of service tax paid on the taxable service. Subsequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 2. Learned Advocate appearing for the appellant submits that the invoices were never issued by the service provider in the name of Reliance Communication Ltd., and the same were issued in the name of the appellant's Bombay office, which was registered with the department at the relevant point of time. Thus, she submits that since the appellant had received the services at Chennai office, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no specific allegations being made by the department regarding non-payment of service tax, non-receipt of input service by the appellant. Since the address of the Chennai office was subsequently incorporated in the centralized registration certificate, the requirements of Cenvat statute, more particularly Rule 9 of the rules, have been duly complied with for the purpose of availment of the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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