https://www.taxtmi.com/caselaws?id=77947 Cenvat credit on input services cannot be denied merely because the services were not received within the factory premises where manufacturing was carried on. The Tribunal also held that credit was not invalid merely because it was reflected through consolidated vouchers, where the underlying invoices existed and supported the claim. On both objections, the denial of credit was unsustainable. The disallowance of Cenvat credit and the penalty were therefore set aside, and the appeal was allowed. en-us Tue, 29 Jun 2010 00:00:00 +0530 Fri, 22 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77947 Cenvat credit on input services cannot be denied merely because the services were not received within the factory premises where manufacturing was carried on. The Tribunal also held that credit was not invalid merely because it was reflected through consolidated vouchers, where the underlying invoices existed and supported the claim. On both objections, the denial of credit was unsustainable. The disallowance of Cenvat credit and the penalty were therefore set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 29 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77947