https://www.taxtmi.com/caselaws?id=370410 The tribunal ruled in favor of the appellant in the case concerning the denial of cenvat credit due to the branch office's lack of Service Tax Registration. The court held that registration was not a prerequisite for claiming cenvat credit, citing legal precedent. The denial by lower authorities was deemed incorrect, and the appellant's appeals were allowed, overturning the denial of credit, rejection of refund claims, and penalties imposed by the Revenue. The judgment emphasized the importance of legal precedent in resolving similar issues and upheld the appellant's entitlement to cenvat credit and refund claims. en-us Mon, 15 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370410 The tribunal ruled in favor of the appellant in the case concerning the denial of cenvat credit due to the branch office's lack of Service Tax Registration. The court held that registration was not a prerequisite for claiming cenvat credit, citing legal precedent. The denial by lower authorities was deemed incorrect, and the appellant's appeals were allowed, overturning the denial of credit, rejection of refund claims, and penalties imposed by the Revenue. The judgment emphasized the importance of legal precedent in resolving similar issues and upheld the appellant's entitlement to cenvat credit and refund claims. Case-Laws Service Tax Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370410