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TMI Blog2025 (4) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate and appellant had availed Cenvat credit of Rs. 2,35,500/- of Service Tax paid on rent paid for the said premises and that since the said premises was not included in the ST-2 registration certificate, it could not be considered as input services and therefore the said Cenvat credit was proposed to be denied to the appellant. The said show cause notice was adjudicated through Original Order dated 06.05.2020. Through the said order in original, the above stated Cenvat Credit was denied to appellant and equal penalty was imposed. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). Appellant submitted before the learned Commissioner (Appeals) that appellant have paid appropriate Service Tax on the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had ruled that for availing Cenvat credit, registration of premises is not mandatory. He has further submitted that relying on the said ruling of the Karnataka High Court, this Tribunal has extended such relief to a service provided through a Final Order in the case of 24/7 Customer Pvt. Ltd. V. CST reported at [(2016 (46) STR 484.) Tri- Banglore]. 3. Heard the learned Authorized Representative who has supported the impugned order. 4. I have carefully gone through the record of the case and submissions. I note that appellant is registered service provider and in ST-2 registration records the business premises at Shree Ram Shyam Tower, Civil Lines, Nagpur. The present dispute is about availment of Cenvat credit of Rs. 2,35,500/- on Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement in the Cenvat Credit Rules as observed by the Hon'ble High Court of Karnataka in this case also the credit could not have been denied on the ground that the office was not registered. Once the credit could not have been denied and the appellant had a common centralized registration, the appellant was eligible for getting the refund also. Because once the credit is admissible, the accumulated credit is to be refunded. Further, it has to be taken note of that the appellants were not required to register this office at all. It was an addition to their offices listed, in the certificate and is only for the purpose of information and centralized registration involves issue of a single registration certificate. Therefore, it cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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