CENVAT Credit alongwith interest and penalty - input services - ...
Central Excise
September 17, 2022
CENVAT Credit alongwith interest and penalty - input services - There is no requirement as per this rule which provides that input services should have been received in the registered premises of the appellant. Since there is no requirement as per Cenvat Credit Rules which supports the case that the input services should have been received in the registered premises of the appellant, demand cannot sustain - AT
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