https://www.taxtmi.com/caselaws?id=347655 The appellant, a telecom apparatus parts manufacturer, faced a show cause notice for claiming CENVAT credit on office premises not in their registration certificate. The Order-in-Original demanded payment and penalty. The appellant argued that a previous notice covered the issue and that the premises were used for business. The Tribunal partially allowed the appeal, permitting credit for rent on condition of premises inclusion in the GST certificate and setting aside the penalty. The Revenue challenged the decision, leading to a partial allowance and direction for the appellant to provide evidence to the Adjudicating Authority. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 18 Oct 2017 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347655 The appellant, a telecom apparatus parts manufacturer, faced a show cause notice for claiming CENVAT credit on office premises not in their registration certificate. The Order-in-Original demanded payment and penalty. The appellant argued that a previous notice covered the issue and that the premises were used for business. The Tribunal partially allowed the appeal, permitting credit for rent on condition of premises inclusion in the GST certificate and setting aside the penalty. The Revenue challenged the decision, leading to a partial allowance and direction for the appellant to provide evidence to the Adjudicating Authority. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347655