2013 (12) TMI 257

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.... Nigam, Addl. Commissioner JUDGEMENT Per: B.S.V. Murthy The appellant is engaged in providing 'Manpower Recruitment or Supply Agency Service', 'Business Auxiliary Service' and 'Online Information and Database Access or Retrieval Service'. Appellant has taken a centralized registration and initially there were three premises registered as their offices viz., Bangalore, Chennai and Hyderaba....

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.... Commissioner of Service Tax, Bangalore has ordered recovery of CENVAT credit of Rs.3,28,686/- (Appeal No.ST/1758/2011 for October to December 2007) and Rs.6,57,372/- (Appeal No.ST/1758/2011 for January to March 2008) refunded under Notification No.5/2006 CE NT-ST read with Rule 5 of the CENVAT Credit Rules, 2004 alleging that the refund had been erroneously sanctioned being CENVAT credit of servi....

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....n by the Revenue for rejecting the refund claim filed by the appellant for refund of accumulated credit is that the rent was paid and the service tax was paid during the period when the Gurgaon office was not registered. The Hon'ble High Court of Karnataka in the case of Portal, has observed on this issue as under: Insofar as requirement of registration with the department as a condition preced....

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....ave 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....