https://www.taxtmi.com/caselaws?id=220036 The Tribunal allowed the appeal, holding that the denial of CENVAT credit on equipment installed in Secondary Switching Areas (SSAs) other than where service tax liability was discharged was unwarranted. The Tribunal emphasized the nexus between equipment usage and taxable services provided, stating that procedural defects should not lead to credit denial. The order was set aside, allowing the appeal, but cautioning the appellant to adhere to established procedures for availing CENVAT credit. en-us Fri, 27 Jul 2012 00:00:00 +0530 Mon, 18 Mar 2013 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220036 The Tribunal allowed the appeal, holding that the denial of CENVAT credit on equipment installed in Secondary Switching Areas (SSAs) other than where service tax liability was discharged was unwarranted. The Tribunal emphasized the nexus between equipment usage and taxable services provided, stating that procedural defects should not lead to credit denial. The order was set aside, allowing the appeal, but cautioning the appellant to adhere to established procedures for availing CENVAT credit. Case-Laws Service Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220036