TaxTMI 
TaxTMI 
2016 (9) TMI 1110
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....he 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 as also from their branch office located....
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...., 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 registration in Delhi would not result in denial of....
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....nbsp; 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. To the same effect is another decision of the Tribunal....