2009 (10) TMI 434

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....red as providers of advertisement services. It appeared appellants had contravened the previsions of Rule 9 of Cenvat Credit Rules, 2004 in as much as they have availed credit during the period 1-4-2005 to 31-5-2005 on the documents which are not addressed to the appellants but addressed to the other premises of the appellants at Bangalore, New Delhi, Chennai etc. Hence a show cause notice dated 26-9-2006 was issued demanding the reversal of such service tax credit, with interest and penalty was sought to be imposed. Adjudicating authority confirmed the demand and imposed penalties and also confirmed payment of interest. Aggrieved by such an order, the appellants preferred an appeal to the learned Commissioner (Appeals) who after hearing th....

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....2) E.L.T. 658 (Tri -Mum.)]. It is his submission that the confirmation of the demand is erroneous and needs to be set aside. 4. Learned SDR on the other hand would submit that if the appellant wanted to avail the Cenvat credit on the Service tax paid, he should have got himself registered under centralized registration as provided in the rules, It is his submission that having not got the registration, he is not eligible to avail the Service tax credit as it is not possible to verify whether the branch offices have also availed Cenvat credit on the Service tax paid on the services. He would reiterate the findings of the learned Commissioner (Appeals). 5. We have considered the submissions made at length by both sides and perused the r....

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....m where centralised billing or centralised accounting systems are located." It can be seen from the above reproduced sub- rule, that an option is given to an assessee to register the premises from where centralized billing or centralized accounting systems are located. We find from the records that there is no dispute in this case that the appellants' office at Manipal is the centralized billing and accounting systems office, If that be so, registration taken by the appellant is in accordance with the rules. 7. If a person is discharging Service tax liability from his registered premises, the benefit of Cenvat credit on the Service tax paid by the service providers cannot be denied to the appellant, only on the ground that the sai....