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2022 (9) TMI 735 - Central Excise
CENVAT Credit alongwith interest and penalty - input services - Revenue was of the view that these services received in the unregistered premises does not qualify as input services for and the credit not admissible - HELD THAT:- A plain reading of Rule 3(1) shows that requirement of the receipt in the premises of the manufacturer or the provider of output service is in respect of the of inputs and capital goods. 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, the case made out cannot be sustained.