Centralized ST registration by merging the branches and cenvat utilization of branches - Reg

[CMA VENKATESHAM MUTA]

Centralized ST registration by merging the branches and cenvat utilization of branches, can we utilized the CENVAT lying in branch registration,We have not shown THE CENVAT balance in ST3 return of centralized registration. Balance is lying in books of accounts since 3 years.Can we utilized that CENVAT credit now

[KASTURI SETHI]

You can take credit. Non-mention of branch is procedure lapse. There are case laws in favour of assessees.

[CMA VENKATESHAM MUTA]

Sir,

We are going to meet commissioner tomorrow to discuss on the same subject, if possible kindly share any relevant case laws.

[KASTURI SETHI]

Will post by tomorrow.

[KASTURI SETHI]

2016 (46) S.T.R. 484 (Tri. - Bang.) = 2013 (12) TMI 257 - CESTAT BANGALORE 24/7 CUSTOMER PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE

[KASTURI SETHI]

2012 (27) S.T.R. 134 (Kar.) = 2011 (9) TMI 450 - KARNATAKA HIGH COURT mPORTAL INDIA WIRELESS SOLUTIONS P. LTD. Versus C.S.T., BANGALORE

[CMA VENKATESHAM MUTA]

Thankq so much sir

[Ganeshan Kalyani]

Thanks Sri Kasturi Sir for your valuable reply. Thanks.

AI Summary

CENVAT credit recovery: procedural omission of branch details does not bar utilization of accumulated credit, subject to regularisation. Centralized registration after merging branches does not preclude utilization of CENVAT credit recorded in branch books but omitted from the centralized ST-3 return; non mention of the branch is treated as a procedural lapse and credit may be availed subject to regularisation and supporting documentation, with cited case law favoring the assessee.