https://www.taxtmi.com/caselaws?id=191084 The appellant, a 100% EOU registered under STPI scheme, was denied Cenvat credit on Service Tax paid for renting immovable property services in Chennai. The denial was based on the premises not being the registered manufacturing location. The Member (T) found no requirement for services to be received in a specific location and noted the non-residential use of the premises for business activities. The denial basis was deemed unsustainable, and the appellant's appeal was allowed immediately, emphasizing eligibility assessment based on rules and criteria rather than arbitrary location requirements. en-us Thu, 26 Dec 2013 00:00:00 +0530 Sat, 23 Jun 2018 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191084 The appellant, a 100% EOU registered under STPI scheme, was denied Cenvat credit on Service Tax paid for renting immovable property services in Chennai. The denial was based on the premises not being the registered manufacturing location. The Member (T) found no requirement for services to be received in a specific location and noted the non-residential use of the premises for business activities. The denial basis was deemed unsustainable, and the appellant's appeal was allowed immediately, emphasizing eligibility assessment based on rules and criteria rather than arbitrary location requirements. Case-Laws Service Tax Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191084