https://www.taxtmi.com/caselaws?id=760017 CESTAT Allahabad allowed the appeal and remanded the matter for redetermination of refund amounts. The tribunal held that refund claims cannot be denied merely due to missing invoice details like incorrect addresses or unregistered premises, provided services were used for output services. The authority incorrectly denied CENVAT credit for invoices addressed to unregistered premises at Pune and Chennai when appellant had centralized registration at NOIDA. Post-2011 amendment to Rule 5 of CENVAT Credit Rules eliminated the requirement to establish nexus between input and output services. The impugned order lacked specificity regarding which services were ineligible and was set aside for fresh consideration. en-us Mon, 27 May 2024 00:00:00 +0530 Mon, 14 Oct 2024 16:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760017 CESTAT Allahabad allowed the appeal and remanded the matter for redetermination of refund amounts. The tribunal held that refund claims cannot be denied merely due to missing invoice details like incorrect addresses or unregistered premises, provided services were used for output services. The authority incorrectly denied CENVAT credit for invoices addressed to unregistered premises at Pune and Chennai when appellant had centralized registration at NOIDA. Post-2011 amendment to Rule 5 of CENVAT Credit Rules eliminated the requirement to establish nexus between input and output services. The impugned order lacked specificity regarding which services were ineligible and was set aside for fresh consideration. Case-Laws Central Excise Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760017