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2024 (3) TMI 233 - AT - Service TaxCENVAT Credit - denial merely on the fact that the invoices were raised in the name of the registered office - HELD THAT:- The Commissioner (Appeals) Order makes it clear that Cenvat Credit is required to be allowed - However, it is found that he has still allowed the Department’s Appeal on the ground that evidence was not brought in by the Appellant towards the premises in question. The Learned Chartered Accountant submits a copy of the Trade Licence issued by Kolkata Municipal Corporation showing the premises at “29, Ganesh Chandra Avenue, Kolkata-13” as the office of the present Appellant, M/s Shyam Sel And Power Ltd. Therefore, the impugned order is legally not sustainable and set aside the same. Appeal allowed.
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