https://www.taxtmi.com/caselaws?id=763447 CESTAT Allahabad allowed appellant's appeal regarding CENVAT credit recovery. The tribunal held that registration is not compulsory for refund based on precedent, premises not listed in centralized registration cannot be deemed used for output services, photocopied invoices are acceptable when verified by authorities, and credit on debit/demand/credit notes is permissible following Mumbai unit precedent. The demand for recovery with interest and penalty was set aside, disposing the appeal in appellant's favor. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763447 CESTAT Allahabad allowed appellant's appeal regarding CENVAT credit recovery. The tribunal held that registration is not compulsory for refund based on precedent, premises not listed in centralized registration cannot be deemed used for output services, photocopied invoices are acceptable when verified by authorities, and credit on debit/demand/credit notes is permissible following Mumbai unit precedent. The demand for recovery with interest and penalty was set aside, disposing the appeal in appellant's favor. Case-Laws Service Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763447