TaxTMI 
TaxTMI 
2018 (6) TMI 257
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.... addressed to their branch offices. 2. Shri Prasad Paranjape, Ld. Advocate appearing for the Appellant submits that the Cenvat Credit Rules does not mandate registration as prerequisite for claiming credit. The branch offices are engaged in carrying out a part of their business activity and do not render service in entirely nor an invoice for output service is raised from branch. The payment of such invoices is also made from Head office. That subsequent to period of dispute they have also obtained Centralized Registration. He relies upon Tribunal order in case of Manipal Advertising Services Pvt. Ltd. 2010 (19) STR 506 (TRI). 3. Shri Dilip Shinde, Assistant Commissioner, (A.R.) appearing for revenue submits that since the Appellant did n....
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.... credit of the duty paid on the basis of the invoices which were addressed to the branch offices but the goods were consumed in factory premises. He would submit that an identical issue has been decided by the coordinate bench of the Tribunal at Mumbai in the case of Gujarat heavy Chemicals Ltd., [2005 (192) E.L.T. 658 (Tri.-Mum.)]. It is his submission that the confirmation of the demand is erroneous and needs to be set aside. Para 4. Learned SDR on the other hand would submit that if the appellant wanted to avail the Cenvat credit on the Service tax paid, he should have got himself registered under centralized registration as provided in the rules. It is his submission that having not got the registration, he is not eligible to avail t....
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....on liable for paying Service tax, and has centralised billing system or centralised accounting system in respect of suck service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located." It can be seen from the above reproduced sub- rule, that an option is given to an assessee to register the premises from where centralized billing or centralized accounting systems are located. We find from the records that there is no dispute in this case that the appellants' office at Manipal is the centralized billing and accounting systems office. If that be so, registrat....