https://www.taxtmi.com/caselaws?id=273968 The Tribunal allowed the appeal, ruling in favor of the Appellant. It concluded that the Appellant was entitled to Cenvat credit on the service tax paid for input services used in both old and new premises during a transition period. The Tribunal emphasized that the actual use of services in different locations was crucial, and the Appellant met the requirements for claiming the credit. The decision highlighted the importance of considering the practical utilization of input services rather than solely relying on the address shown on the invoices. en-us Wed, 21 Dec 2016 00:00:00 +0530 Sun, 22 Jul 2018 16:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273968 The Tribunal allowed the appeal, ruling in favor of the Appellant. It concluded that the Appellant was entitled to Cenvat credit on the service tax paid for input services used in both old and new premises during a transition period. The Tribunal emphasized that the actual use of services in different locations was crucial, and the Appellant met the requirements for claiming the credit. The decision highlighted the importance of considering the practical utilization of input services rather than solely relying on the address shown on the invoices. Case-Laws Service Tax Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273968