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TMI Blog2022 (10) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... o have contravened provision of Rule 9 of the CENVAT Credit Rules, 2004. It was held in that decision that in the event of centralised billing and centralised accounting system, when one registration is permissible under Section 4(2), discharging Service Tax liability from the registered premises would not disentitled the benefits of CENVAT Credit on the Service Tax paid by the service provider if invoices are raised in the name of Branch offices, even if the said Branch offices are unregistered one since Service Tax liability has been discharged by the main office also for service provided by the Branches. Further, when Service Tax has been paid from the main office for the input services received by the branch office, it was held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Delhi. Matter was adjudicated upon Service Tax alongwith interest and penalty were all confirmed against the Appellant. Appellant's appeal before the Commissioner of Central Tax (Appeals-I), Mumbai yielded no fruitful result, for which it is before this Tribunal. 3. During the course of hearing learned Counsel for the Appellant Mr. N.P. Khutal submitted that show-cause notice was issued for reversal of credit under Rule 14 of the CENVAT Credit Rules for contravention of Rule 4 of the CENVAT Credit Rules, 2004, without specific mention of which sub-Rule of Rule 4 was violated. He further submitted that it is an admitted fact that the Service Tax has been paid on the said input services availed by the Appellant and those inputs services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business. 5. I have perused the case record and relied upon case laws namely Manipal Advertising Services Pvt. Ltd. cited (supra). Facts of the case therein and the present one are almost identical since in Manipal Advertising Services Pvt. Ltd. also documents in the name of Appellant therein were addressed to its other premises located at Bangalore, New Delhi and Chennai Office which was held to have contravened provision of Rule 9 of the CENVAT Credit Rules, 2004. It was held in that decision that in the event of centralised billing and centralised accounting system, when one registration is permissible under Section 4(2), discharging Service Tax liability from the registered premises would not disentitled the benefits of CENVAT Credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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