2017 (7) TMI 1458

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.... JJ. For the Appellant : Krishna Agarawal For the  Respondent : Nishant Mishra ORDER Heard Sri Krishna Agarwal, learned counsel for the Department and Sri Nishant Mishra, learned counsel for the respondent. These three appeals have been preferred by the Central Excise against the order of the CESTAT dated 9th of June, 2016. The CESTAT by the said order has decided four appea....

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....T Credit Rules, 2004 does not contain a condition precedent that input services have to be received at a registered premises of the output service provider only. In view of the above, the aforesaid question was answered in favour of the assessee and against the Department. Therefore, the above question is covered by the above decisions. Sri Krishna Agarwal, learned counsel, has pressed some ....