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TMI Blog2024 (3) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) Order makes it clear that Cenvat Credit is required to be allowed - However, it is found that he has still allowed the Department s Appeal on the ground that evidence was not brought in by the Appellant towards the premises in question. The Learned Chartered Accountant submits a copy of the Trade Licence issued by Kolkata Municipal Corporation showing the premises at 29, Ganesh Chandra Aven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -, taking the stand that the Appellant claimed that the invoices were received in the name of their office at 29, Ganesh Chandra Avenue, Kolkata-13 . This office was not included in the ST-2 Registration Certificate. The Commissioner (Appeals) has allowed the Department s Appeal after taking the view that even if the invoices are made in the name of the registered office, the Cenvat Credit cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity to them to file required documents. Therefore, he submits that the Order is required to be set aside. 3. The Learned AR takes us through Para 5 of the Commissioner (Appeals), wherein it is clearly stated that enough opportunities were given to the Appellant to appear and make their submissions but still the Appellant did not clarify their position. Therefore, he justifies the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of Service Tax paid on Impugned Services by the Appellant, on the sole ground that the invoices issued are in the name of the Appellant s unregistered office is unjustified, since the head office which is registered with the Department has discharged the Service Tax liability. Therefore, the denial of refund on this ground is unjustified. I find a judgment of the Hon ble CESTAT in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [ Emphasis supplied ] 6. This makes it clear that Cenvat Credit is required to be allowed. However, I find that he has still allowed the Department s Appeal on the ground that evidence was not brought in by the Appellant towards the premises in question. 7. The Learned Chartered Accountant submits a copy of the Trade Licence issued by Kolkata Municipal Corporation showing the premises at 29, Ganes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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