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TMI Blog2019 (1) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... counting system was undertaken from the Kanjurmarg office. The impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority to verify the claim of the appellant - appeal allowed by way of remand. - APPEAL NO: ST/90033, 90040/2014 - A/88260-88261/2018 - Dated:- 6-12-2018 - Dr. D.M. Misra, Member (Judicial) And C J Mathew, Member (Technical) Shri S.S. Gupta, Chartered Account, for appellant Shri, M.P. Damle, Assistant Commissioner (AR) for respondent ORDER Per: Dr. D.M. Misra These two appeals are filed against order-in-original no. 60-61/ST-II/RS/2014 passed by commissioner of Service Tax-II, Mumbai. 2. Briefly stated the facts of the case that the appellant is en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, certain input services were used on which they availed credit at their Kanjurmarg office. It is his contention that since they were having centralized accounting system at their Kanjurmarg office and all payments were made to the service providers from the said office, merely because the branch offices were not registered, Cenvat Credit of service tax paid on input services, used in providing taxable output services from the branch offices, cannot be denied to them. The Ld. Chartered Accountant submits that service tax paid on the invoices raised from the Head Office, for the services rendered from the branch offices, indicates the project/ job code allotted and a unique code is attached to the branch office, from where the services coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the input services used at their branch offices, in relation to taxable services provided from branch offices by the appellant. 3. Heard both sides and perused the records. 4. The short issue involved in the present appeal is whether the appellant are entitled to Cenvat credit of service tax paid on various input services received at their branch offices namely Vikroli, Ghatkopar Delhi. The Revenue proposed to deny the Cenvat credit availed and utilized at their Head Office at Kanjurmarg, alleging that the branch offices were not registered. We find that the appellant at the relevant time had centralized accounting system and billing system at their Head Office at Kanjurmarg. The Ld. Chartered Accountant also on a sample basis co-r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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