https://www.taxtmi.com/caselaws?id=450452 The Tribunal set aside the impugned order, allowing the appeal filed by the Appellant. It concluded that the denial of Cenvat Credit based solely on invoices issued to an unregistered office was unjustified. The Tribunal emphasized that if the Service tax liability is discharged from the registered premises, Cenvat Credit should not be denied. The Appellant's submission of a Trade Licence from the Kolkata Municipal Corporation confirmed the premises as their office, leading to the decision that the order was legally unsustainable, granting the Appellant consequential relief as per law. en-us Wed, 28 Feb 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450452 The Tribunal set aside the impugned order, allowing the appeal filed by the Appellant. It concluded that the denial of Cenvat Credit based solely on invoices issued to an unregistered office was unjustified. The Tribunal emphasized that if the Service tax liability is discharged from the registered premises, Cenvat Credit should not be denied. The Appellant's submission of a Trade Licence from the Kolkata Municipal Corporation confirmed the premises as their office, leading to the decision that the order was legally unsustainable, granting the Appellant consequential relief as per law. Case-Laws Service Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450452