https://www.taxtmi.com/caselaws?id=185486 The Tribunal ruled in favor of the appellant, emphasizing that the appellant's action of availing cenvat credit for service tax paid on input services was in line with the Cenvat Statute. The judgment highlighted that the location where the service was received is not determinative according to Rule 3 of the Cenvat Credit Rules, 2004. Since the appellant indisputably received the input service and the registration certificate listed both Raipur and Kolkata locations, the disallowance of cenvat credit based on invoices issued to a different unit was deemed meritless. The Tribunal set aside the order, allowing the appeal. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 11 Jan 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185486 The Tribunal ruled in favor of the appellant, emphasizing that the appellant's action of availing cenvat credit for service tax paid on input services was in line with the Cenvat Statute. The judgment highlighted that the location where the service was received is not determinative according to Rule 3 of the Cenvat Credit Rules, 2004. Since the appellant indisputably received the input service and the registration certificate listed both Raipur and Kolkata locations, the disallowance of cenvat credit based on invoices issued to a different unit was deemed meritless. The Tribunal set aside the order, allowing the appeal. Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185486