2015 (6) TMI 957
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....m (AR) ORDER Per: P S Pruthi: 1. The appellant is in appeal against Order-in-Appeal No. NGP/EXCUS/000/APPL/917/13-14 dated 11/11/2013 passed by Commissioner of Central Excise, Customs & Service Tax (Appeals), Nagpur, disallowing the credit of Rs. 1,24,886/- and Rs. 3,072/- and imposing a penalty of Rs. 1,32,453/- under Rule 15(3) of Cenvat Credit Rules, 2004. 2. There are three issues to be de....
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....tax on output service provided from Chandrapur and Amravati is paid from Nagpur centralized office. He submits that they had applied for centralized registration in 2004, a copy of which is placed on record at page 49 of the appeal papers. The centralized registration was granted to them after follow up with the Service Tax department, on 26/03/2013. According to him the department has not raised ....
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....sidered the submissions made by both the sides. 7. As regards the first issue, I find that an application dated 16/12/2004 made by the appellant requesting for grant of centralized registration from 01/07/2001, is on record and the letter bears the stamp of the receipt by the department. In any case, the fact of this application having been made is mentioned in the order-in-original and is not di....