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TMI Blog2019 (10) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... head office - HELD THAT:- Merely because the premises is not registered from where the services are rendered and service tax is paid, CENVAT Credit cannot be denied on the input services used for providing output services from the said premises. Refund allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.88176 of 2018 - A/86320/2019 - Dated:- 24-7-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iny of the refund claim, the Adjudicating authority has sanctioned an amount of ₹ 2,12,633/- and rejected the refund amount of ₹ 11,25,943/-. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. At the outset, the learned Advocate for the Appellant Shri Sachin Chitn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red premises belongs to them, they placed a rent agreement of the said premises. Further, he has referred to various judgments of this Tribunal viz. CST Vs J.P. Morgan Services India Pvt. Ltd 2015-TIOL-226-CESTAT-Mum, M/s Allspheres Entertainment Pvt. Ltd Vs CCE Meerut 2015 (8) TMI-953 (CESTAT Delhi), wherein credit in similar circumstances has been held to be admissible. 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the name of their head office. I do not find any merit in the objection of the Revenue as the principle of law in this regard is well settled in above mentioned cases. Merely because the premises is not registered from where the services are rendered and service tax is paid, CENVAT Credit cannot be denied on the input services used for providing output services from the said premises. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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