https://www.taxtmi.com/caselaws?id=340370 CENVAT credit on input service invoices could not be denied merely because the invoices bore branch office addresses or the branch premises were not separately registered, where the services were actually received by the branches for providing output services and were accounted for through centralized registration and accounting at the head office. The Tribunal held that the invoices contained sufficient particulars for availing credit, and the absence of separate branch registration did not, on these facts, justify disallowance. Credit was therefore correctly allowed and the Revenue's challenge failed. en-us Wed, 08 Feb 2017 00:00:00 +0530 Tue, 18 Apr 2017 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340370 CENVAT credit on input service invoices could not be denied merely because the invoices bore branch office addresses or the branch premises were not separately registered, where the services were actually received by the branches for providing output services and were accounted for through centralized registration and accounting at the head office. The Tribunal held that the invoices contained sufficient particulars for availing credit, and the absence of separate branch registration did not, on these facts, justify disallowance. Credit was therefore correctly allowed and the Revenue's challenge failed. Case-Laws Service Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340370