https://www.taxtmi.com/caselaws?id=244167 The Tribunal set aside the denial of input service credit based on discrepancies in the appellant's registered name and address, emphasizing that services availed at the registered office are eligible for credit. It recognized the equivalence of different names used by the appellant and directed verification by the Adjudicating Authority. Eligibility for credit was contingent on the nexus of services with the appellant's business activities, distinguishing between business-related and personal services. The matter was remanded for further proceedings to determine credit entitlement based on the appellant's actual identity and business-related services. en-us Thu, 30 Jan 2014 00:00:00 +0530 Wed, 19 Feb 2014 14:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244167 The Tribunal set aside the denial of input service credit based on discrepancies in the appellant's registered name and address, emphasizing that services availed at the registered office are eligible for credit. It recognized the equivalence of different names used by the appellant and directed verification by the Adjudicating Authority. Eligibility for credit was contingent on the nexus of services with the appellant's business activities, distinguishing between business-related and personal services. The matter was remanded for further proceedings to determine credit entitlement based on the appellant's actual identity and business-related services. Case-Laws Service Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244167