https://www.taxtmi.com/caselaws?id=405302 The Member (Judicial) allowed the appeal, granting the appellant entitlement to Cenvat credit for Dredging Services and Marine Consultancy Services provided at a private jetty. The appellant was deemed the service recipient, having borne the service charges and utilized the services for business purposes, meeting the criteria for Cenvat credit. Legal precedents supported this decision, emphasizing that the location of service provision was immaterial as long as it related to the manufacture of the final product. The impugned order was set aside, and the appellant was granted the Cenvat credit. en-us Mon, 15 Mar 2021 00:00:00 +0530 Wed, 17 Mar 2021 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405302 The Member (Judicial) allowed the appeal, granting the appellant entitlement to Cenvat credit for Dredging Services and Marine Consultancy Services provided at a private jetty. The appellant was deemed the service recipient, having borne the service charges and utilized the services for business purposes, meeting the criteria for Cenvat credit. Legal precedents supported this decision, emphasizing that the location of service provision was immaterial as long as it related to the manufacture of the final product. The impugned order was set aside, and the appellant was granted the Cenvat credit. Case-Laws Service Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405302