2015 (2) TMI 143

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....ellant. Shri B.B. Sharma, AR, for the Respondent. ORDER After hearing both sides, I find that the dispute in the present appeal relates to Cenvat credit of Rs. 3,98,770/- availed by the appellant in respect of services received by their branch office at Kota. It is seen that the appellant is engaged in the sales and services of products of cumin. They are having their head office at Udaip....

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....tax liability of Kota branch in respect of output service provided by them, they are entitled to avail the credit. They have also submitted that defect pointed out by Revenue stands rectified subsequently inasmuch as the service provider has replaced the address of Kota branch to address of Udaipur head office. 3. I find that there is otherwise no dispute about the fact that Kota office ha....