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2018 (10) TMI 835 - CESTAT MUMBAICENVAT Credit - duty paying invoices - registration of premises - Held that:- It is an admitted fact on record that the appellant is a Company, duly incorporated under the Companies Act, 1956 and operates its business activities through various premises located in different parts of the country. There is no specific allegations being made by the department regarding non-payment of service tax, non-receipt of input service by the appellant. Since the address of the Chennai office was subsequently incorporated in the centralized registration certificate, the requirements of Cenvat statute, more particularly Rule 9 of the rules, have been duly complied with for the purpose of availment of the Cenvat benefit. Appeal allowed - decided in favor of appellant.
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