2017 (12) TMI 1229

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... held that under the Rules it is not a condition precedent that input service has to be received at registered premises only of the out put service provider. Therefore, merely for the reason that the premises is not registered, that can not be a ground to deny the benefit of CENVAT Credit - appeal dismissed - decided against Revenue. - Central Excise Appeal No. - 33 of 2016 - - - Dated:- 18-8-201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt? The question whether the CESTAT was correct in allowing the CENVAT Credit of the services used at unregistered premises and refund thereof has come up for consideration before the Division Bench of this Court in Central Excise Appeal No. 60 of 2017 Commissioner of Service Tax, Noida Vs. M/s. Samsung India Electronics Pvt. Ltd, Noida. The said appeal has been dismissed vide order dated 22.7 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X