Tribunal Upholds CENVAT Credit for Services Linked to Registered Office Despite Unregistered Branch Collections.

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....Denial of CENVAT credit for expenses incurred at unregistered branches and the demand raised by revenue authorities. The key points are: The appellant undertakes technical testing and analysis services on blood samples obtained during human trials. The final analysis report is prepared at the Ahmedabad office, although samples are collected from unregistered branches. The Tribunal held that CENVAT credit cannot be denied merely because samples are collected from unregistered branches, as the entire activity is accounted for and carried out from the registered Ahmedabad office. Centralized registration is not a prerequisite for availing CENVAT credit; the criteria is that the input service should be used for providing output service and serv.........