https://www.taxtmi.com/caselaws?id=353417 The Tribunal allowed the appeal, finding the denial of cenvat credit unjustified. The Revenue's refusal based on lack of proper registration numbers on invoices was deemed inconsistent, as they had accepted invoices with registration numbers from the same service provider. The Tribunal also held that temporary non-use of the godown for storing sugar initially should not impact credit eligibility if the property was eventually utilized for the intended purpose. The appeal was allowed, and consequential relief was granted to the appellant, emphasizing consistent treatment by Revenue and the relevance of the rented property's purpose for credit availment. en-us Wed, 22 Nov 2017 00:00:00 +0530 Thu, 04 Jan 2018 08:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353417 The Tribunal allowed the appeal, finding the denial of cenvat credit unjustified. The Revenue's refusal based on lack of proper registration numbers on invoices was deemed inconsistent, as they had accepted invoices with registration numbers from the same service provider. The Tribunal also held that temporary non-use of the godown for storing sugar initially should not impact credit eligibility if the property was eventually utilized for the intended purpose. The appeal was allowed, and consequential relief was granted to the appellant, emphasizing consistent treatment by Revenue and the relevance of the rented property's purpose for credit availment. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353417