2018 (10) TMI 835

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....acts of the case are that the appellant is engaged in providing the taxable services, viz., business support service and renting of immovable property service, defined under the Finance Act, 1994. The appellant is registered with the service tax department for providing such taxable services. Initially, Navi Mumbai office was declared as the place of business in the registration certificate issued....

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....d against the appellant vide order dated 23/12/2015, wherein the credit amount of Rs. 18,25,004/- was disallowed. The appellant also directed to pay interest on the amount of disallowance of Cenvat Credit. Besides, the said order also imposed penalties on the appellant under Section 76, 77 & 78 of the Finance Act, 1994. On appeal, the learned Commissioner (Appeals) vide impugned order dated 13/02/....

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....ther hand, learned DR appearing for the revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. It is an admitted fact on record that the appellant is a Company, duly incorporated under the Companies Act, 1956 and operates its business activities through various premises located in different parts of the country. On perusal of the show-caus....