2018 (3) TMI 710

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....oticed that they had taken centralized registration but had no centralized billing system and therefore the credit availed is not admissible. Show cause notice was issued proposing to disallow the credit to the tune of Rs. 2,39,34,843/- along with interest and also for imposing penalties. After due process of law, the original authority disallowed the credit and confirmed the demand along with interest and imposed equal penalty. Aggrieved, the appellants are now before the Tribunal. 2. The ld. Counsel Smt. Radhika Chandrasekar appearing on behalf of the appellant submitted that the appellant had availed credit on various services like Mandap Keeper Service, Real Estate Agent Service, Transport of Goods by Air Service, Programme Producer Se....

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....services on which credit was taken have been used for providing output services using centralized service tax registration. The service tax was paid at Hosur. Therefore, the credit is also available at Hosur in respect of input services received at various locations. 4. The ld. Counsel also argued on the ground of limitation. The department had conducted audit and an intimation letter dated 28.12.2005 was received by the appellant. As per this intimation, the appellant had filed all the necessary details for the three years along with ST3 returns. The appellant had submitted details of credit availed also. The department was therefore put to knowledge regarding the credit availed. The show cause notice issued invoking the extended period a....

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....ntralized billing system. The ld. Counsel for the appellant has asserted that the appellant had a centralized billing system and was availing the credit on services utilized in other service centres at Hosur. During the relevant period, there was no provision for ISD registration. The appellant had obtained centralized registration. This was within the knowledge of the department. The credit was availed at Hosur on the input services which have been availed at the various service centres since the appellant has obtained centralized registration for credit. We are of the considered opinion that the denial of credit on this ground cannot sustain. Further, the department has accepted the decision laid down in the case of Commissioner of Centra....