2018 (7) TMI 2353

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -12 and premises for which the invoice has been issued for also not registered with service tax department - HELD THAT:- In this case, the appellant has applied for centralized registration at their head office on 25-3-2008 and registration certificate was issued on 13-8-2012 prior to that the appellant was registered with the service tax department in their own capacity. As on 25-3-2008 the appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant is in appeal against the impugned order wherein the Cenvat credit has been denied to the appellant on the premise that the appellant was neither registered in centralized registration during the periods 2008-09 to 2011-12 and premises for which the invoice has been issued for also not registered with service tax department. 2. Heard the parties. 3. In this case, the appellant has applied .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X