2016 (12) TMI 798

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....anabhan: The present appeal filed by Revenue is directed against the Order-In-Appeal dated 24.1.2012 passed by the Commissioner (Appeals). The assessee renders service falling under the category of "online information and data base access or retrieval service". The assessee obtained registration for payment of service tax for a single address where their head office was situated. They also had br....

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....essee for wrongly availed Cenvat Credit which was utilized for payment of service tax. 2. Heard Shri Ranjan Khanna, learned Departmental representative for the Revenue. None appeared for the Respondent. 3. It is not disputed that the assessee has availed Cenvat Credit in respect of input services received by the head office as well as by the branch offices situated in different places. It is als....