https://www.taxtmi.com/caselaws?id=361430 The Tribunal ruled in favor of the Appellant, allowing the appeal against the denial of Cenvat Credit for invoices addressed to branch offices. It was established that centralized registration is not mandatory if the Appellant has centralized billing and accounting systems at a specific office. The Tribunal emphasized that as long as the Appellant is discharging Service tax liability from the registered premises, credit on branch office invoices cannot be denied solely based on the name on the invoices. The decision provided a detailed analysis of relevant rules and precedent, ultimately granting the Appellant the credit on branch office invoices. en-us Thu, 24 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 08:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361430 The Tribunal ruled in favor of the Appellant, allowing the appeal against the denial of Cenvat Credit for invoices addressed to branch offices. It was established that centralized registration is not mandatory if the Appellant has centralized billing and accounting systems at a specific office. The Tribunal emphasized that as long as the Appellant is discharging Service tax liability from the registered premises, credit on branch office invoices cannot be denied solely based on the name on the invoices. The decision provided a detailed analysis of relevant rules and precedent, ultimately granting the Appellant the credit on branch office invoices. Case-Laws Service Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361430