2018 (6) TMI 927

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....The dispute arises from confirmation of demand of Rs. 40,70,231/- for 2008-2009 and 2009-2010 being recovery of CENVAT credit that was alleged to have been wrongly availed at the principal establishment, the only registered premises of the appellant, M/s. IOT (D&E) Pvt Ltd, against invoices pertaining to provision of input services at various branches that had not been registered. Commissioner of ....

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....that he provides taxable service from more than one premises or offices or more than one premises or offices are engaged in relation to provisions of taxable service. These facts are not under dispute. At this point of time, it is not possible for the department to verify that the services in respect of the invoices relating to other premises or locations are services actually used by the notice f....

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....t was the substantive non-compliance with the provision of Service Tax Rules, 1994 which allowed assessee the privilege of central registration and with CENVAT Credit Rules, 2004 which permitted . According to him, the decision of the Hon'ble High Court of Madras in Commissioner of Central Excise, Coimbatore vs. Sutham Nylocots [2014 (306) ELT 255 (Mad.)] has settled the issue. It is seen that....

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.... at unregistered premises. The finding of the adjudicating authority may have been acceptable had the branches been operating independently in rendering service and raising bills and, for some reason, had opt to transfer the credit of taxes on services to the main establishment. The branches, admittedly, were rendering services on behalf of the principal establishment in the absence of a contrary ....