TaxTMI 
TaxTMI 
2015 (1) TMI 1086
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt availed Cenvat credit on inputs as well as input services used in or in relation to the manufacture of their final products. The credit of input services so availed is used by it in payment of central excise duty on the goods cleared. Show cause notice dated 22.6.2012 was issued on the finding by the Revenue officers during the visit on 5.12.2011, to the effect that the head office of the appellant located at Worli, Mumbai, which is registered as an input service distributor (ISD), has distributed inadmissible input service credits under the ISD invoices/challans which have been utilized towards payment of duty. It was noticed that in many cases, the ISD office has taken credit of service tax paid on input services on the basis of invoic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ere raised by the service provider to the corporate office which is registered as ISD. He further observed that in order to distribute cenvat credit as an ISD, one has to obtain service tax registration as an ISD. The invoices are to be raised only in the name of such registered assessee. Credit on the same can be taken and distributed. On invoices raised in the name of someone else, cenvat credit cannot be taken. As in the facts and circumstances there is no dispute that invoices were raised in the name of the appellant but on the branch office which was not registered as ISD and payment of the invoices was made by the branch office. Cenvat credit cannot be taken by the head office or corporate office and/or distributed. Accordingly the re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vertising Services Pvt. Ltd. vs. CCE, Mangalore reported in 2010 (19) STR 506 (Tri.-Bang.), wherein, vide final order, this Tribunal found that the appellant was not having service tax registration in respect of branch office on which invoices were issued by the service providers under the fact that the appellant had centralized billing and accounting system. Rule 4 of the Service Tax Rules provides that the assessee can take centralized registration providing service from more than one premises or offices or is having more than one premises or offices which are engaged in relation to such service and has centralized billing system or centralized accounting system and may at its option register such premises or offices where centralized bil....