TMI Blog2017 (9) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... - It is not the case of the Revenue that same credit was availed by some other location of the appellant. The only condition is that same credit should not be taken twice at two different location, which is not the case here - appeal allowed - decided in favor of appellant. - E/88015-88016/13 - A/88809-88810/17/SMB - Dated:- 31-7-2017 - Mr Ramesh Nair, Member(Judicial) Ms. Priyanka Goyal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services were received by some other location and credit availed on the said location, therefore credit correctly admissible. She placed reliance on the following judgments: (a) 2017-TIOL-1654-Cestat-Bang, M/s Tally Solutions Pvt Ltd Amr Tech Park-II Vs Commissioner Of Central Excise Bangalore-I (b) 2016-TIOL-925-Cestat-Mum, Hardik Founders And Engineers Pvt Ltd Vs Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides, I find that except that the invoices were issued on the different address of the appellant s own company and not at the address of the appellant, however, receipt and use of the services is not under dispute. It is not the case of the Revenue that same credit was availed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
