https://www.taxtmi.com/caselaws?id=217230 The Tribunal, comprising Ms. Archana Wadhwa and Mathew John, JJ., allowed the change of cause title application from M/s All Cargo Global Logistics Limited to M/s South Asia Terminals Pvt. Ltd. based on the Registrar of Companies' certificate. In the matter of Cenvat credit eligibility on construction services for an Internal Container Depot, the Tribunal ruled in favor of the appellants, rejecting the Revenue's argument of non-eligibility due to non-registration during construction. The Tribunal emphasized the absence of a time limit for taking credit based on invoice date and stayed the collection of dues pending the appeal process. en-us Mon, 30 Apr 2012 00:00:00 +0530 Thu, 22 Aug 2013 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217230 The Tribunal, comprising Ms. Archana Wadhwa and Mathew John, JJ., allowed the change of cause title application from M/s All Cargo Global Logistics Limited to M/s South Asia Terminals Pvt. Ltd. based on the Registrar of Companies' certificate. In the matter of Cenvat credit eligibility on construction services for an Internal Container Depot, the Tribunal ruled in favor of the appellants, rejecting the Revenue's argument of non-eligibility due to non-registration during construction. The Tribunal emphasized the absence of a time limit for taking credit based on invoice date and stayed the collection of dues pending the appeal process. Case-Laws Service Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217230