CESTAT allows CENVAT Credits to Appellant for input services availed by branch office

Desai and Diwanji Vs Commissioner of CGST (CESTAT Mumbai)

It was held in that decision that in the event of centralised billing and centralised 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 by t

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