https://www.taxtmi.com/caselaws?id=427790 The Tribunal allowed the appeal, concluding that there is no statutory provision mandating input services to be received at registered premises under the Cenvat Credit Rules. The Tribunal rejected the Revenue's claim of ineligibility of Cenvat credit for services received at unregistered premises, citing a precedent and emphasizing the lack of such a restriction in the rules. Additionally, the Tribunal addressed the issue of repeated adjournments, highlighting the negative impact on justice delivery and denying further delays in line with the Supreme Court's stance on timely trial access. en-us Tue, 13 Sep 2022 00:00:00 +0530 Sat, 17 Sep 2022 07:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427790 The Tribunal allowed the appeal, concluding that there is no statutory provision mandating input services to be received at registered premises under the Cenvat Credit Rules. The Tribunal rejected the Revenue's claim of ineligibility of Cenvat credit for services received at unregistered premises, citing a precedent and emphasizing the lack of such a restriction in the rules. Additionally, the Tribunal addressed the issue of repeated adjournments, highlighting the negative impact on justice delivery and denying further delays in line with the Supreme Court's stance on timely trial access. Case-Laws Central Excise Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427790