2016 (12) TMI 1729

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..... ce in both the premises - Held that:- It is clear that even though invoices were in the name of the old premises, input services were availed and utilised at both the new and old premises during the transition period from January to March 2013. Ultimately, entire activity was carried out from new premises in March 2013. The use of input service to provide taxable output service being fulfilled .....

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..... provided in the previous premises were shifted to a new premises in March 2013. Just because the input services were availed in the previous premises before March 2013, authorities below should not have disallowed the services availed without considering the use of input service in both the premises. 2. Revenue on the other hand denies the above proposition. 3. Heard both sides and perused .....

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