https://www.taxtmi.com/caselaws?id=347448 Rule 2(l) of the Cenvat Credit Rules, 2004 was applied to treat services used for retail outlets, warehouses, transportation, security, advertisement, insurance, software maintenance and commission-related activities as eligible input services where goods were transferred to the assessee's own retail or commission-agent premises and sales were completed there, making those premises the relevant place of removal. On that basis, credit on the disputed services was regarded as admissible. The text also states that credit should not be denied merely because the manufacturer was not registered as an Input Service Distributor or because some documents were debit notes or had incomplete particulars, since substantive receipt and use of services prevailed over curable procedural defects. en-us Thu, 01 Jun 2017 00:00:00 +0530 Sat, 10 Nov 2018 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347448 Rule 2(l) of the Cenvat Credit Rules, 2004 was applied to treat services used for retail outlets, warehouses, transportation, security, advertisement, insurance, software maintenance and commission-related activities as eligible input services where goods were transferred to the assessee's own retail or commission-agent premises and sales were completed there, making those premises the relevant place of removal. On that basis, credit on the disputed services was regarded as admissible. The text also states that credit should not be denied merely because the manufacturer was not registered as an Input Service Distributor or because some documents were debit notes or had incomplete particulars, since substantive receipt and use of services prevailed over curable procedural defects. Case-Laws Central Excise Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347448