2016 (10) TMI 1245

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....ellant. Shri Vishwanatham, Consultant, for the Respondent. ORDER The issue involved in the above appeal is whether the respondent is eligible to avail credit of the service tax paid on cleaning services and telephone services. It is the case of the Department that the credit is not admissible as the services were rendered at the branch offices and that branch offices are beyond the place ....