https://www.taxtmi.com/caselaws?id=446492 CESTAT Allahabad allowed the appeal regarding CENVAT credit for input services under Rule 2(l) of CENVAT Credit Rules, 2004. The tribunal held that the direct shop in Kolkata constituted the place of removal since duty was paid on sale value from that location, regardless of shop ownership by a third party. The appellant was entitled to CENVAT credit for services including rent, repair and maintenance at the depot and direct shop, as these related to manufacture and clearance up to the place of removal. The tribunal set aside the demand for duty, interest and penalty, finding no justification for denying the credit claims. en-us Wed, 04 Oct 2023 00:00:00 +0530 Tue, 05 Dec 2023 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446492 CESTAT Allahabad allowed the appeal regarding CENVAT credit for input services under Rule 2(l) of CENVAT Credit Rules, 2004. The tribunal held that the direct shop in Kolkata constituted the place of removal since duty was paid on sale value from that location, regardless of shop ownership by a third party. The appellant was entitled to CENVAT credit for services including rent, repair and maintenance at the depot and direct shop, as these related to manufacture and clearance up to the place of removal. The tribunal set aside the demand for duty, interest and penalty, finding no justification for denying the credit claims. Case-Laws Service Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446492