https://www.taxtmi.com/caselaws?id=268677 The appellant is entitled to claim cenvat credit for input services used in unregistered branches, as registration was granted later. Cenvat credit for input services used at the Head Office, including car parking and facility maintenance charges, is also allowed under the broad definition of input services. The appellant's claim for cenvat credit for all input services is upheld, and the appeal is allowed with consequential benefits granted to the appellants based on the discussed analysis. en-us Mon, 10 Aug 2015 00:00:00 +0530 Mon, 16 Nov 2015 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268677 The appellant is entitled to claim cenvat credit for input services used in unregistered branches, as registration was granted later. Cenvat credit for input services used at the Head Office, including car parking and facility maintenance charges, is also allowed under the broad definition of input services. The appellant's claim for cenvat credit for all input services is upheld, and the appeal is allowed with consequential benefits granted to the appellants based on the discussed analysis. Case-Laws Service Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268677