https://www.taxtmi.com/caselaws?id=336153 The Tribunal upheld the decision that the assessee was eligible to avail Cenvat Credit for input services received at both head office and branch offices, with the credit utilized to discharge service tax liability. It was determined that the technical lapse did not impact revenue as taxes were duly paid. The Tribunal also found no liability for interest on wrongly availed Cenvat Credit, as the service tax had been discharged despite the error. The Revenue's appeal was dismissed, affirming the Commissioner (Appeals)'s rulings. en-us Fri, 11 Nov 2016 00:00:00 +0530 Fri, 16 Dec 2016 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336153 The Tribunal upheld the decision that the assessee was eligible to avail Cenvat Credit for input services received at both head office and branch offices, with the credit utilized to discharge service tax liability. It was determined that the technical lapse did not impact revenue as taxes were duly paid. The Tribunal also found no liability for interest on wrongly availed Cenvat Credit, as the service tax had been discharged despite the error. The Revenue's appeal was dismissed, affirming the Commissioner (Appeals)'s rulings. Case-Laws Service Tax Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336153