https://www.taxtmi.com/caselaws?id=463412 Cenvat credit could not be denied to a separately registered service branch merely because it operated under a common PAN-based structure, where the branch was paying service tax on the output service and the disputed input services were used for providing that taxable service. The text notes that the Ahmedabad service branch held separate registration and used input services such as advertisement, telephone, bank charges and insurance for repair and maintenance services supplied to customers. Once tax on the output service was accepted, denial of corresponding credit on the basis of internal branch arrangement was not sustainable. The related interest and penalty were therefore also unsustainable. en-us Fri, 28 Jul 2023 00:00:00 +0530 Mon, 01 Sep 2025 19:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463412 Cenvat credit could not be denied to a separately registered service branch merely because it operated under a common PAN-based structure, where the branch was paying service tax on the output service and the disputed input services were used for providing that taxable service. The text notes that the Ahmedabad service branch held separate registration and used input services such as advertisement, telephone, bank charges and insurance for repair and maintenance services supplied to customers. Once tax on the output service was accepted, denial of corresponding credit on the basis of internal branch arrangement was not sustainable. The related interest and penalty were therefore also unsustainable. Case-Laws Service Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463412