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TMI Blog2024 (5) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... s by the service providers on the registered office of the company instead of its SEZ unit - N/N. 12/2013-ST dated 01.03.2013 - HELD THAT:- The respondent has brought on record the fact that the registered office of the company does not carry out any operation and it is merely a liasoning office and has been established only for the purpose of correspondence with vendors etc and in compliance with provisions of the Companies Act and no commercial activity is being undertaken from this office and also, no GST registration is obtained for this office by the respondent. All the input services have been consumed in the SEZ unit located in Gurugram, Haryana, which is further cleared from the declarations issued by the service providers specifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Present for the Appellant: Sh. Harish Kapoor, Authorized Representative Present for the Respondent: Sh. Pawan Pahwa, Sh. Praveen Kashyap Sh. Pranav Jain, Advocates with Sh. Sarthak Mittal, C.A. ORDER The present appeal filed by the Revenue is directed against the impugned order dated 31.08.2018 passed by the Commissioner (Appeals) Central Excise Service Tax, Gurugram, whereby the learned Commissioner (Appeals) has remanded the matter to the adjudicating authority. 2. Briefly stated facts of the present case are that the respondent is registered under the Finance Act, 1994 and is engaged in the business of providing information technology software and business suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim, the respondent filed appeal before the learned Commissioner (Appeals) on the ground that the refund sanctioning authority has erred in holding that the input services have not been consumed in the SEZ unit, merely on account of raising of invoices by the service providers on the registered office of the company instead of its SEZ unit. After following the due process, the learned Commissioner (Appeals) appreciated the respondent s submissions and remanded the matter back to the adjudicating authority by the impugned order. The learned Commissioner (Appeals) further directed the Department not to reject the refund claim merely on the grounds of wrong address being mentioned on the invoices. Aggrieved by the said impugned order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration is obtained for this office by the respondent. 5.2 The learned Counsel further submits that the respondent has furnished declarations from the service providers stating that the input services in question have been provided by them to the SEZ unit and that the same have been wholly consumed by the SEZ unit. He further submits that the present issue is no more res integra as the same has been decided by various courts in a plethora of decisions across the country. He further submits that denial of Cenvat Credit pertaining to certain input service invoices which are addressed to unregistered premises of the respondent is not in accordance with the legal provisions and is contrary to a number of settled judicial precedents. In suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought on record the fact that the registered office of the company does not carry out any operation and it is merely a liasoning office and has been established only for the purpose of correspondence with vendors etc and in compliance with provisions of the Companies Act and no commercial activity is being undertaken from this office and also, no GST registration is obtained for this office by the respondent. All the input services have been consumed in the SEZ unit located in Gurugram, Haryana, which is further cleared from the declarations issued by the service providers specifically stating that the input services in question have been provided by them to the SEZ unit and the same have been consumed in the SEZ unit only. 7. Further, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the rival contentions, I find that it is an admitted fact that the appellant has got only one manufacturing unit at 179, NSEZ, Noida and another unit of appellant was working as Head office at 2705, Basement, Bank Street, Karol Bagh. New Delhi It is further admitted fact that there is no separate business activity in their Head office other than the business of manufacture and export of jewellery. I further take notice of the practice that business concerns normally take loan facilities and/or banking facilities from a Bank Branch located near to the Head office for the sake of administrative convenience and business exigencies. Further, the Bank Officers have certified that the services provided to the appellant, the invoice of whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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