2022 (10) TMI 322

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....thorised Representative for the Respondent ORDER Denial of CENVAT Credit of Rs.21,91,454/- to the Appellant law firm and its confirmation by the Commissioner (Appeals) is assailed in this order. 2. Facts of the case, in brief, is that Service Tax was held to be payable by law firms between 01.09.2009 and 30.06.2012. Accordingly, Service Tax was discharged by the Appellant from its Mumbai ....

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.... of credit under Rule 14 of the CENVAT Credit Rules for contravention of Rule 4 of the CENVAT Credit Rules, 2004, without specific mention of which sub-Rule of Rule 4 was violated. He further submitted that it is an admitted fact that the Service Tax has been paid on the said input services availed by the Appellant and those inputs services were received and used for providing taxable services aga....

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.... such submissions, learned Authorised Representative for the Respondent-Department Mr. Prabhakar Sharma argued in support of the reasoning and rationality of the order passed by the Commissioner (Appeals) and stated that denial of CENVAT Credits to the Appellant was done by the Commissioner (Appeals) after meticulous examination of the provision of law and that needs no interference by this Tribun....

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....ised accounting system, when one registration is permissible under Section 4(2), discharging Service Tax liability from the registered premises would not disentitled the benefits of CENVAT Credit on the Service Tax paid by the service provider if invoices are raised in the name of Branch offices, even if the said Branch offices are unregistered one since Service Tax liability has been discharged b....