2024 (3) TMI 233

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....khopadhyay , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR :  The Appellant had claimed refund of Rs. 7,23,631/- for the input services in terms of Notification No. 41/2012-ST dated 29/6/2012. After due process, the Adjudicating Authority sanctioned the refund of Rs. 5,65,827/-. The Appellant did not file any further Appeal towards the balance amount. The Reven....

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....hem. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Chartered Accountant submits that the Commissioner (Appeals) has clearly held that Cenvat Credit cannot be denied merely on the fact that the invoices were raised in the name of the registered office, after relying on various case law to come to this conclusion. However on the ground that the present Appellant has not su....

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.... is crystal clear that neither in Rule 4A of Service Tax Rules, 1994, nor in the Rule 9(2) of Cenvat Credit Rules, 2004, it is mentioned that to avail Cenvat Credit the premises of the service recipient has to be registered. I also find that there is no dispute that the services were received and utilized for the purposes of rendering output services by the Appellant, in the absence of any such di....

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....efit of Cenvat Credit on the Service Tax paid by the service providers cannot be denied to the assessee only on the ground that the said invoices are in the name of branch offices. I also rely on the judgment of the Hon'ble High Court of Karnataka in this regard in the case of Portal India Wireless Solutions P. Ltd. Vs. C.S.T., Bangalore [2012 (27) S.T.R. 134 (Kar.)], where it is held that the Cre....