2015 (6) TMI 957

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....dent : Shri Ashok B Kulgod, Asst Comm (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,....

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....lized accounting system. Similarly, the service 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.....

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....unts with the ST-3 returns. 6. I have carefully considered 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 ....

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..... In fact perusal of the accounting records maintained at the Nagpur office shows the receipt of the services at branch office. Therefore, I see no reason to disallow the Cenvat Credit of Rs. 1,24,886/- on the documents pertaining to the branch offices. 8. As regards the credit of Rs. 3,072/- the learned Counsel stated that these pertain to services of telephone. The bills were addressed in the....