https://www.taxtmi.com/caselaws?id=350954 The Tribunal upheld the Commissioner(Appeals) decision, allowing refund on input service invoices addressed to premises other than the registered premises. The Tribunal emphasized that there is no statutory requirement for registration to claim CENVAT credit on input services, dismissing the Revenue's appeals. en-us Tue, 24 Oct 2017 00:00:00 +0530 Thu, 16 Nov 2017 08:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350954 The Tribunal upheld the Commissioner(Appeals) decision, allowing refund on input service invoices addressed to premises other than the registered premises. The Tribunal emphasized that there is no statutory requirement for registration to claim CENVAT credit on input services, dismissing the Revenue's appeals. Case-Laws Service Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350954