2018 (8) TMI 250

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....for the respondent ORDER Per V. Padmanabhan: The present appeal is filed against the Order-in-Appeal No. 862/2017-18 dated 27.3.2018. 2. The brief facts of the case are that the respondent is engaged in providing taxable services under the category of Consulting Engineers. During the course of audit, it was observed that the respondent has availed and utilised Cenvat credit of service ....

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....stration. Aggrieved by the findings of the impugned order, Revenue has filed the present appeal. 3. Heard Shri H.C. Saini on behalf of Revenue, he reiterated the grounds of appeal and submitted that the Cenvat credit of service tax paid on renting of immovable property may not be allowable to the appellant since the premises was not part of the registration. The lower authorities have allowed t....

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....h rent was paid along with service tax was not part of the centralised registration till it was granted to the respondent with effect from 28.1.2015. It is further seen that the application for such centralised registration was submitted as early as on 9.1.2013, but the same was granted only in 2015. On a perusal of the decision of the Tribunal in the Samsung India Electronics Pvt. Ltd. case (supr....

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....centralised R.C. on 24-4-2013, and the same was approved and granted on 19-7-2013. Further it has been certified by the C.A. that invoices for output service rendered from Stellar Park, was raised from the Registered Office at Noida. That as per Rule 3 of CCR, 2004, there was no condition precedent, that input service have to be received at Registered Premises, only of the output service provider.....