https://www.taxtmi.com/caselaws?id=417658 The Tribunal overturned the decision of the adjudicating authority to disallow cenvat credit on commissioning and installation services for a steel furniture manufacturer. Relying on a previous Tribunal ruling in the appellant's favor, the Tribunal found that the disallowance lacked legal or factual basis. It emphasized that the authorities should have applied the previous decision, as the facts were similar. The Tribunal highlighted that the centralized registration of the appellant's Head office did not restrict credit availability. As a result, the Tribunal allowed the appeals and granted any consequential relief as per law. en-us Thu, 27 Jan 2022 00:00:00 +0530 Sat, 29 Jan 2022 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417658 The Tribunal overturned the decision of the adjudicating authority to disallow cenvat credit on commissioning and installation services for a steel furniture manufacturer. Relying on a previous Tribunal ruling in the appellant's favor, the Tribunal found that the disallowance lacked legal or factual basis. It emphasized that the authorities should have applied the previous decision, as the facts were similar. The Tribunal highlighted that the centralized registration of the appellant's Head office did not restrict credit availability. As a result, the Tribunal allowed the appeals and granted any consequential relief as per law. Case-Laws Central Excise Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417658