2016 (9) TMI 1110

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....ram Singh,  AR   for the Respondent OORDER After hearing both sides duly represented by Ms. Tripti Dhar, learned Chartered Accountant  appearing for the appellant   and Shri  Dharam Singh, learned DR appearing for the Revenue,    I find that the appellants are engaged in providing advertisement services from their Head Office located in Delhi....

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....envat credit of duty.   Accordingly, proceedings were initiated against them for denial of credit to the extent of Rs. 18,20,120/- 4.  The appellant took a categorical stand before the authorities below that it is their Delhi Head office which is discharging the claim of Service tax liability including the liability of branch office  and the mere fact of not centralized regi....

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....R 506 (Tri-Bang)]  has taken into consideration  an identical situation  and has observed that the credit of duty availed on the basis of invoices issued in the name of their own branch office, when the head office was registered  and was discharging the duty liability cannot be disallowed on the sole  ground that the head office was not centrally registered.   T....