https://www.taxtmi.com/caselaws?id=33478 Cenvat credit was held admissible on cleaning services where tax had already been discharged through valid TR-6 challans by the sister concern during the relevant period, and the records showed that the services were supplied under the same management and premises. The later service tax registration and fresh payment by the invoice-issuing concern, together with interest, supported the conclusion that credit could not be denied merely because the invoice issuer was initially unregistered. The penalty under Rule 15 of the Cenvat Credit Rules was therefore not sustainable, and the impugned order was set aside. en-us Tue, 20 Jan 2009 00:00:00 +0530 Wed, 10 Mar 2010 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33478 Cenvat credit was held admissible on cleaning services where tax had already been discharged through valid TR-6 challans by the sister concern during the relevant period, and the records showed that the services were supplied under the same management and premises. The later service tax registration and fresh payment by the invoice-issuing concern, together with interest, supported the conclusion that credit could not be denied merely because the invoice issuer was initially unregistered. The penalty under Rule 15 of the Cenvat Credit Rules was therefore not sustainable, and the impugned order was set aside. Case-Laws Service Tax Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33478