https://www.taxtmi.com/caselaws?id=342396 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, allowing them to avail CENVAT credit based on invoices issued to sales offices. The Tribunal emphasized that if service tax liability is discharged from registered premises, credit cannot be denied solely based on the invoice recipient. Additionally, the Tribunal highlighted the broad interpretation of input services definition, supporting the appellant's claim for credit on various services utilized at branch offices. The appeal was allowed, citing previous decisions and finding in favor of the appellant on all relevant issues. en-us Mon, 06 Mar 2017 00:00:00 +0530 Sat, 29 Apr 2017 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342396 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, allowing them to avail CENVAT credit based on invoices issued to sales offices. The Tribunal emphasized that if service tax liability is discharged from registered premises, credit cannot be denied solely based on the invoice recipient. Additionally, the Tribunal highlighted the broad interpretation of input services definition, supporting the appellant's claim for credit on various services utilized at branch offices. The appeal was allowed, citing previous decisions and finding in favor of the appellant on all relevant issues. Case-Laws Central Excise Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342396