https://www.taxtmi.com/caselaws?id=447850 Exemption for services supplied to the United Nations or an international organisation was applied to services rendered to International Finance Corporation, so the service tax demand was unsustainable on merits and limitation. Cenvat credit on common expenses and office rent was allowed where the documents showed business use and invoice defects were treated as procedural; credit for one shared premises was restricted to the assessee's proportionate use and remanded for quantification. Cenvat credit on insurance services for equipment and materials installed in the office premises was also allowed, as registration of the premises was not a precondition and the revenue failed to disprove actual use. en-us Wed, 03 Jan 2024 00:00:00 +0530 Sat, 06 Jan 2024 07:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447850 Exemption for services supplied to the United Nations or an international organisation was applied to services rendered to International Finance Corporation, so the service tax demand was unsustainable on merits and limitation. Cenvat credit on common expenses and office rent was allowed where the documents showed business use and invoice defects were treated as procedural; credit for one shared premises was restricted to the assessee's proportionate use and remanded for quantification. Cenvat credit on insurance services for equipment and materials installed in the office premises was also allowed, as registration of the premises was not a precondition and the revenue failed to disprove actual use. Case-Laws Service Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447850