2013 (12) TMI 1628

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..... istered under Service Tax statute - Held that:- There is no such requirement as far as the input services are concerned that the same should have been received in the manufacturing premises and the premises where received should be registered one - appellant has made out a very strong case for eligibility of the credit. The matter does not require any further consideration since the basis on wh .....

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..... der STPI scheme for development of data communication and CAD design. He submits that they had opened the Chennai office to provide CAD design to their customers in Chennai and credit has been denied on the ground that the services were not received in the manufacturing premises and further the premises in respect of which service was received was not a registered office or it was registered under .....

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..... far as the input services are concerned that the same should have been received in the manufacturing premises and the premises where received should be registered one. Further I also find that the lease agreement entered into between the owner of the premises and the appellant shows that the premises was hired for business activities and non-residential purposes only. Therefore I find that appella .....

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