https://www.taxtmi.com/caselaws?id=186349 The Tribunal ruled in favor of the respondent on all issues raised by the Revenue regarding the availability of input credit. It was held that as long as services are used for providing taxable output services, Cenvat credit can be availed, even if received at unregistered premises. Invoices lacking the PAN-based Registration No. of the service provider were deemed acceptable for claiming input credit. The eligibility of Cenvat credit on CHA services, courier services, Event Management Services, and 'Renting of auditorium Service' for recruitment of employees as an input service was affirmed. The respondent's eligibility for Cenvat credit and refund as an exporter of services was upheld, with the Adjudicating authority directed to grant any balance refund within a specified timeframe. en-us Thu, 09 Jun 2016 00:00:00 +0530 Tue, 05 Sep 2017 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186349 The Tribunal ruled in favor of the respondent on all issues raised by the Revenue regarding the availability of input credit. It was held that as long as services are used for providing taxable output services, Cenvat credit can be availed, even if received at unregistered premises. Invoices lacking the PAN-based Registration No. of the service provider were deemed acceptable for claiming input credit. The eligibility of Cenvat credit on CHA services, courier services, Event Management Services, and 'Renting of auditorium Service' for recruitment of employees as an input service was affirmed. The respondent's eligibility for Cenvat credit and refund as an exporter of services was upheld, with the Adjudicating authority directed to grant any balance refund within a specified timeframe. Case-Laws Service Tax Thu, 09 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186349