https://www.taxtmi.com/caselaws?id=798163 CENVAT credit remains available for eligible input services received at unregistered premises because registration of the premises is not a condition for credit. Credit is excluded, however, for the service portion of works contracts used to construct or set up BPO branches, absent proof that the services were solely for repair, renovation, or modernisation. Extended limitation requires fraud, wilful misstatement, suppression, or intent to evade tax; disclosure in ST-3 returns, refund claims, and related proceedings confines recovery to the normal period. Interest follows the surviving inadmissible credit demand, while penalties do not arise merely from non-inclusion of premises under centralised registration. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798163 CENVAT credit remains available for eligible input services received at unregistered premises because registration of the premises is not a condition for credit. Credit is excluded, however, for the service portion of works contracts used to construct or set up BPO branches, absent proof that the services were solely for repair, renovation, or modernisation. Extended limitation requires fraud, wilful misstatement, suppression, or intent to evade tax; disclosure in ST-3 returns, refund claims, and related proceedings confines recovery to the normal period. Interest follows the surviving inadmissible credit demand, while penalties do not arise merely from non-inclusion of premises under centralised registration. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798163