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2018 (7) TMI 782 - CESTAT MUMBAICENVAT credit - various input services - denial on account of nexus - Held that:- The assessee is an exporter of taxable service and no output service has been provided by it to the service recipient located within the country. As such, it cannot be said that the disputed services have no nexus with the output service provided by the assessee. Since output service in question, was exported by the assessee, denial of CENVAT Credit benefit on the disputed input service, used/utilized therein, cannot be sustained in the eyes of law - credit allowed. CENVAT Credit - denial on the ground that the invoices do not reflect the address of the registered office of the assessee - Held that:- Since there is no mention or stipulation in the said statutory provision that the services have to be received in the registered premises only and not in other premises of the service receiver, the said plea taken by Revenue cannot be considered as proper for disallowing the legitimate CENVAT Credit to the assessee - credit allowed. Appeal dismissed - decided against Revenue.
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