https://www.taxtmi.com/caselaws?id=382873 The Tribunal allowed the appeal, holding that the appellant was entitled to credit on capital goods, input services, and inputs distributed among different Secondary Switching Areas. The ruling emphasized the permissibility of availing cenvat credit on capital goods used outside registered premises for providing output services under Rule 3(5) of the Cenvat Credit Rules. The appellant's utilization of input service distribution facility and the revenue neutrality aspect were considered valid, leading to the grant of consequential benefits in line with the law. en-us Tue, 16 Apr 2019 00:00:00 +0530 Fri, 12 Jul 2019 07:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382873 The Tribunal allowed the appeal, holding that the appellant was entitled to credit on capital goods, input services, and inputs distributed among different Secondary Switching Areas. The ruling emphasized the permissibility of availing cenvat credit on capital goods used outside registered premises for providing output services under Rule 3(5) of the Cenvat Credit Rules. The appellant's utilization of input service distribution facility and the revenue neutrality aspect were considered valid, leading to the grant of consequential benefits in line with the law. Case-Laws Service Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382873