2017 (11) TMI 93

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....S.K. Mohanty Brief facts of the case are that the appellant is registered with Service Tax department for providing airlines services. During the course of audit, it was observed by the Service Tax Department that the appellant had taken Cenvat credit in relation to the services used in its Hyderabad office, which was not registered under the Service Tax statute at the material time. Thus, taki....

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....e the service tax/Cenvat demand was dropped by the adjudicating authority, there was no question of payment of any interest, for the reason that interest is compensatory in character and the same is required to be paid, when the duty or service tax has not been paid within stipulated time. It is his submission that since there is no adjudication demand in this case, interest cannot be levied on th....

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....er during the period when appellant office was not registered, they could take Cenvat Credit in respect of the input service received during that period. There is no dispute that the earlier the appellants Bombay branch had service tax registration and subsequently when the Delhi branch started operating, for some period there was no separate registration till the centralized registration was obta....