2016 (12) TMI 1473

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing and accounting system, and are registered with the service tax department since 2004 and are discharging service tax liability on the output services. They are availing CENVAT credit on input services, capital goods. Appellant herein availed CENVAT credit on the capital goods which were installed in Gondegaon and Pimpalgaon washeries prior to their inclusion in the centralized registration. It is the case of Revenue that appellant should have included these two places in the centralized registration before availing CENVAT credit on the capital goods which are installed at these places. Show cause notice was issued for denying the CENVAT credit. The adjudicating authority, after following due process of law, came to a conclusion that app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nches which is in dispute, the balance sheet of the appellant is common for all location and they are filing consolidated service tax returns under the centralized tax registration and the audit of the accounts are conducted at the head office. It is also undisputed that the capital goods, on which CENVAT credit was availed, are received and installed in their branches and locations. On such factual matrix we find that the adjudicating authority has erred in coming to a conclusion that appellant cannot avail CENVAT credit of the duty paid on the capital goods. The definition of capital goods is very clear inasmuch as appellant has received and used the capital goods for providing output services. As already recorded earlier there is no disp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sputed that the appellant has got centralized billing and centralized accounting system at Manipal. Rule 4 of Service Tax Rules Provides for an assessee to get himself registered as Service tax provider. It is seen that in this case the appellant had taken registration under the category of service provider of advertising services. Rule 4(2) of Service Tax Rules, 1994 reads as under: '(2) Where a person, liable for paying Service tax on a taxable service, (i) provides such service from more than one premises or offices or (ii) receives such service in more than one premises or offices or,' (iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person....