2021 (12) TMI 960

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....ey have requested for amendment of service tax registration which was rejected therefore, they had obtained a fresh registration at Surat then they had shown the remaining 50% credit on capital goods as opening balance in their books at Surat. The case of department is that since the appellant has transferred the credit from Mumbai to Surat the same is not eligible to them on the ground that they have not complied with the provision of Rule 10(2) of Cenvat Credit Rules, 2004. Accordingly, The cenvat credit to the tune of 50% shown as opening balance has been denied by the original authority and the same was upheld by commissioner (Appeals).Therefore, the present appeal. 2. Shri Dhiman Shah, learned counsel appearing on behalf of the appell....

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....there was no change in the constitution of the company or nature of service however, the department has rejected their request therefore, they had no option except to obtain a fresh registration which they had obtained at Surat. As regard availment of credit of 50%, since the 50% of credit was due in the year 2014-15 they have availed this credit in the said year at Surat as their business activity was being carried out at Surat. Therefore, this cannot be treated as transfer of credit from Mumbai to Surat. The revenue also alleged that their credit of 50% is not on the proper documents as the documents were at the address of Mumbai. I find that the appellant remained the same, it is only the change of location. Even though the invoice is in....