Availment of CENVAT Credit doesn’t depend on location of service provider

Advertisement C.C.E. & S.T.-Daman Vs Ags Transact Technologies Ltd (CESTAT Ahmedabad) CESTAT Ahmedabad held that location from where the service is provided is immaterial for availing the Cenvat credit on input services. Facts- The respondent are engaged in the manufacture of Automatic Teller Machines (ATMs), other office Machines, Pumps of Liquids, Printing Machinery etc., falling under Chapter 84 of Central Excise Tariff Act 1985 and availing the benefits under the CENVAT Credit Rules, 2004. It was noticed by the revenue that there was a sudden spurt in the availment of Cenvat Credit ...