https://www.taxtmi.com/caselaws?id=388537 The Tribunal upheld the order confirming a duty demand of Rs. 3,33,217 by the Revenue Department for recovery of inadmissible credits under Section 73(1) of the Finance Act 1993. The appeal against setting aside the duty demand was dismissed, affirming the eligibility of availing Cenvat Credit for input services even without explicit registration of premises, based on the interpretation of the Cenvat Credit Rules 2004. The judgment emphasized the consistency of allowing Cenvat Credit for registered service provider units, supporting the Commissioner (Appeals)'s decision. en-us Mon, 24 Jun 2019 00:00:00 +0530 Mon, 18 Nov 2019 08:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388537 The Tribunal upheld the order confirming a duty demand of Rs. 3,33,217 by the Revenue Department for recovery of inadmissible credits under Section 73(1) of the Finance Act 1993. The appeal against setting aside the duty demand was dismissed, affirming the eligibility of availing Cenvat Credit for input services even without explicit registration of premises, based on the interpretation of the Cenvat Credit Rules 2004. The judgment emphasized the consistency of allowing Cenvat Credit for registered service provider units, supporting the Commissioner (Appeals)'s decision. Case-Laws Service Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388537