https://www.taxtmi.com/caselaws?id=762767 The CESTAT Allahabad allowed the appeal challenging disallowance of CENVAT credit for input services received at non-registered premises. The tribunal held that registration of premises with service tax department is not a prerequisite for claiming CENVAT credit of input services. Following precedent from Oriental Insurance Company case, the tribunal ruled that once requirements of Rule 4A of 1994 Rules and Rule 9 of 2004 Rules are satisfied, CENVAT credit benefit cannot be denied. The recovery demand with interest and penalty was set aside. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762767 The CESTAT Allahabad allowed the appeal challenging disallowance of CENVAT credit for input services received at non-registered premises. The tribunal held that registration of premises with service tax department is not a prerequisite for claiming CENVAT credit of input services. Following precedent from Oriental Insurance Company case, the tribunal ruled that once requirements of Rule 4A of 1994 Rules and Rule 9 of 2004 Rules are satisfied, CENVAT credit benefit cannot be denied. The recovery demand with interest and penalty was set aside. Case-Laws Central Excise Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762767