https://www.taxtmi.com/caselaws?id=357999 The Tribunal upheld the Order-in-Appeal allowing the refund of unutilized Cenvat credit to the respondent. It found invoices without PAN numbers were issued post-service, absolving the service receiver of liability. Minor errors in addresses did not impact credit admissibility. Evidence supported receipt of maintenance services despite address discrepancies. Rent for premises and services by a Chartered Accountant were deemed essential for business, justifying credit allowance. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decisions on credit and refund admissibility. en-us Wed, 10 Jan 2018 00:00:00 +0530 Mon, 18 Mar 2019 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357999 The Tribunal upheld the Order-in-Appeal allowing the refund of unutilized Cenvat credit to the respondent. It found invoices without PAN numbers were issued post-service, absolving the service receiver of liability. Minor errors in addresses did not impact credit admissibility. Evidence supported receipt of maintenance services despite address discrepancies. Rent for premises and services by a Chartered Accountant were deemed essential for business, justifying credit allowance. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decisions on credit and refund admissibility. Case-Laws Service Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357999