https://www.taxtmi.com/caselaws?id=359989 The Tribunal partially allowed the appeal, recognizing Restaurant services as input services for Cenvat credit. The case involved the denial of credit due to missing addresses on invoices and the qualification of Mandap Keeping Services and Hotels/Restaurants Services as input services. The Tribunal held that the mere absence of premises utilization should not disqualify services from being considered as input services, directing the Original Authority to verify and allow Cenvat credit for invoices meeting the requirements of the rule. en-us Mon, 01 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359989 The Tribunal partially allowed the appeal, recognizing Restaurant services as input services for Cenvat credit. The case involved the denial of credit due to missing addresses on invoices and the qualification of Mandap Keeping Services and Hotels/Restaurants Services as input services. The Tribunal held that the mere absence of premises utilization should not disqualify services from being considered as input services, directing the Original Authority to verify and allow Cenvat credit for invoices meeting the requirements of the rule. Case-Laws Service Tax Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359989