https://www.taxtmi.com/caselaws?id=240592 The Appellate Tribunal CESTAT Bangalore, in a judgment by Shri B.S.V. Murthy, ruled in favor of the appellant concerning the admissibility of CENVAT credit on office rent of unregistered premises. The Tribunal held that centralized registration does not necessitate separate office registrations for credit eligibility. Additionally, the Tribunal resolved the jurisdiction issue of the Commissioner to pass order-in-revision and briefly addressed the doctrine of merger, focusing on substantive legal interpretations rather than procedural matters, ultimately granting relief to the appellant based on established legal principles and precedents. en-us Wed, 14 Aug 2013 00:00:00 +0530 Thu, 23 Feb 2017 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240592 The Appellate Tribunal CESTAT Bangalore, in a judgment by Shri B.S.V. Murthy, ruled in favor of the appellant concerning the admissibility of CENVAT credit on office rent of unregistered premises. The Tribunal held that centralized registration does not necessitate separate office registrations for credit eligibility. Additionally, the Tribunal resolved the jurisdiction issue of the Commissioner to pass order-in-revision and briefly addressed the doctrine of merger, focusing on substantive legal interpretations rather than procedural matters, ultimately granting relief to the appellant based on established legal principles and precedents. Case-Laws Service Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240592