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2016 (5) TMI 1243 - AT - Central ExciseWhether the eligibility for credit on input services is to be denied since the same was used outside the factory - Held that:- as per definition of input services there is no requirement in law that the credit can be taken only on the service tax paid on the services received in the factory premises supported by the Tribunal's decision in the case of L.G. BALAKRISHNAN & BROS. Ltd. Vs. CCE, Coimbatore [2010 (6) TMI 211 - CESTAT, CHENNAI]. By following the decision of Tribunal in the case of Ramgarh Chini Mills Vs. CCE, Kanpur [1998 (2) TMI 278 - CEGAT, NEW DELHI], the Cenvat credit will be admissible to them if the bills are in the name and address of their Corporate Office, LAB (R& D Unit) and the marketing Office and not in their factory. In the instant case, there is no dispute about the genuineness of the transaction and the duty paid documents are not doubted, therefore, credit cannot be denied. Cenvat being a beneficial piece of legislation, which was enacted for removing the cascading effect, the denial of credit sighting procedural irregularities is unsustainable. Hence the impugned order is set aside. - Decided in favour of appellant
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