https://www.taxtmi.com/caselaws?id=766254 CESTAT Bangalore denied cenvat credit on invoices from unregistered premises under Centralized Registration Certificate, ruling that rent paid on unregistered premises cannot qualify for credit without evidence of manufacturing/output service activities. The tribunal remanded several issues for fresh examination including architect services, event management services, training kit sales, software sales, and SEZ unit services to verify proper documentation and VAT discharge. Regarding limitation, CESTAT held that without positive allegations of misdeclaration or suppression with intent to evade, extended limitation period cannot be invoked, noting regular returns were filed and documents provided during audit. Appeal partially allowed with remand directions. en-us Tue, 18 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766254 CESTAT Bangalore denied cenvat credit on invoices from unregistered premises under Centralized Registration Certificate, ruling that rent paid on unregistered premises cannot qualify for credit without evidence of manufacturing/output service activities. The tribunal remanded several issues for fresh examination including architect services, event management services, training kit sales, software sales, and SEZ unit services to verify proper documentation and VAT discharge. Regarding limitation, CESTAT held that without positive allegations of misdeclaration or suppression with intent to evade, extended limitation period cannot be invoked, noting regular returns were filed and documents provided during audit. Appeal partially allowed with remand directions. Case-Laws Service Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766254