2019 (1) TMI 824

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..... lting Engineer Service etc. During the relevant period 2006-2007 to 2011-2012, they have availed Cenvat credit on various input services and utilized the same for discharging Service tax liability from their offices premises at Kanjurmarg. Alleging that the input services were consumed at their branch offices situated at Ghatkopar, Vikroli & New Delhi in providing the output services, but since. these offices were not registered with service tax department, the Cenvat credit availed on the input services at their Kanjurmarg office was proposed to be recovered. Consequently, two show cause notices were issued for recovery of the inadmissible Cenvat credit of Rs. 3,13,00,953/- alongwith interest and penalty. On adjudication, their demand was .....

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..... ted with the services rendered from the branch office on which, service tax has been paid from the Head Office. It is his contention that, therefore, merely because the branch offices are not registered with Central Excise Department, credit cannot be denied to them. In support he has referred to the judgment of this Tribunal in the case of m. Portal India Wireless Solutions P. Ltd Vs. Commissioner of Service Tax, Bangalore [2012 (27) STR 134 (Kar.)] then Manipal Advertising Services Pvt. Ltd. Vs. Commissioner of Central Excise, Mangalore [2010 (19) S.T.R. 506 (Tri.-Bang.)]. Further, he submits that they may be given an opportunity to establish before the Learned Commissioner that the Cenvat credit has been rightly availed for the services .....

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..... ir branch office by referring to the general ledger and other relevant documents mentioning the project code and the services rendered. Prima facie from these documents it is clear that the taxable services were provided from the branch offices and the input services on which credit have been availed at their Kanjurmarg offices had been utilized in providing the taxable output service. However, detailed verification of records necessary. Further, keeping in view the precedent on the subject, we are of the opinion that merely because the branch offices were not registered, hence, Cenvat credit availed on input services used for providing output services cannot be denied to the appellant when the centralized billing and accounting system was .....

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