https://www.taxtmi.com/caselaws?id=376215 The tribunal held that the appellant rightly availed Cenvat credit on the services received and quashed the denial of credit by the adjudicating authority. The tribunal rejected the revenue's argument that services must be received within the factory to qualify as "input service," emphasizing that Cenvat credit can be availed on services received outside the factory. No penalty was imposed as the appellant had correctly declared the credit availed, indicating no intent to defraud. The appeal was allowed in full, with no demand for interest or penalty sustained, and the misc. application for a change of name in the cause title was also allowed. en-us Thu, 04 Oct 2018 00:00:00 +0530 Tue, 05 Mar 2019 07:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376215 The tribunal held that the appellant rightly availed Cenvat credit on the services received and quashed the denial of credit by the adjudicating authority. The tribunal rejected the revenue's argument that services must be received within the factory to qualify as "input service," emphasizing that Cenvat credit can be availed on services received outside the factory. No penalty was imposed as the appellant had correctly declared the credit availed, indicating no intent to defraud. The appeal was allowed in full, with no demand for interest or penalty sustained, and the misc. application for a change of name in the cause title was also allowed. Case-Laws Central Excise Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376215