2015 (12) TMI 339

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....wherein Cenvat Credit has been denied to the appellant on the premises that the address on the document of the office on which credit has been taken are not mentioning their address. 2. The facts of the case are that the applicant is having their registered office at New Delhi where they have taken Service Tax registration and they are having another two offices at Gurgaon and Hyderabad, The appe....

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....ntralized Billing system which has not been followed by the appellant also. Therefore, they are not entitled for Cenvat Credit. I have noted the arguments advances by the Ld. AR and gone through the various judicial pronouncement namely in the case of Jindal Stainless Steelway Ltd. Vs. CCE Raigad-[2013] 31 Taxmann.com 167 (Mum Cestat), in the case of Modern Petrofils Vs. CCE Vadodara-2010 (29) STT....