https://www.taxtmi.com/caselaws?id=207352 Cenvat credit could not be denied at the prima facie stage merely because invoices were issued in the name of the Mumbai office, where the services were admittedly received for the business of the appellant. The production activity was carried on in Mumbai, while the Gurgaon office functioned only as the administrative and registered office. On this footing, the tribunal found no sufficient basis to refuse credit and granted waiver of pre-deposit. Recovery of the disputed credit demand, interest and penalty was stayed pending disposal of the appeal. en-us Fri, 14 Oct 2011 00:00:00 +0530 Fri, 31 Aug 2012 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207352 Cenvat credit could not be denied at the prima facie stage merely because invoices were issued in the name of the Mumbai office, where the services were admittedly received for the business of the appellant. The production activity was carried on in Mumbai, while the Gurgaon office functioned only as the administrative and registered office. On this footing, the tribunal found no sufficient basis to refuse credit and granted waiver of pre-deposit. Recovery of the disputed credit demand, interest and penalty was stayed pending disposal of the appeal. Case-Laws Service Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207352