TaxTMI 
TaxTMI 
2018 (12) TMI 659
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....te with Shri Arzan Bulsara, Advocate and Shri M.P. Joshi, Advocate for Appellant Shri M. Suresh, Dy. Commissioner (AR) for Respondent ORDER Per: Dr. D.M. Misra These appeals are filed by the appellants as well as Revenue against Orders-in-Original No. 09/PR. COMMR(WLH)/LTU-M/CEX/2015 dated 4.6.2015 passed by the Principal Commissioner of Central Excise & Service Tax, LTU, Mumbai. 2. Brief....
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....s, 1994 in respect of taxable output services provided from their Pipmri factory, Chinchwad factory as well as other service outlets/ Branch Office located all over India, for which centralized accounts are maintained at Pimpri only. Similarly, the Sinnar and Coimbatore unit has their separate central excise registration for payment of excise duty on excisable goods manufactured by the respective ....
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.... various input services at their factory along with supporting evidences have not been placed before the learned Commissioner during the course of adjudication proceedings. He submits that they may be allowed an opportunity to produce all the relevant documents before the authorities below in support of their claim that the credit on the input services has been correctly availed by them. In suppor....
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....e entitled to avail CENVAT Credit of Service Tax paid on various input services at their head office i.e. place where the factory is also situated. It is their contention that centralized accounting/ billing system since carried out at their head office, therefore, the Service Tax paid in providing output services from different establishment could be availed and utilized at their head office. The....