CENVAT Credit Eligibility: Location Irrelevant, Focus on Intent and Receipt of Input Services by Assessee.

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....CENVAT credit - input services - It is immaterial that where is the location of the service was provided. It is important to see that irrespective of such services have been provided anywhere but it is for the purpose of the assessee and it is received by the assessee. If that test is qualified then it cannot be said that the service was not received by the assessee. Thus the appellant is entitled to Cenvat credit. - AT....