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Case Law Details

Case Name : Commissioner of Service Tax Vs Aricent Technologies (Holdings) Limited (CESTAT Chennai)
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Commissioner of Service Tax Vs Aricent Technologies (Holdings) Limited (CESTAT Chennai)

In a recent judgment passed by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai, it was ruled that CENVAT credit is allowable even if the premises from which the service is exported are not registered under Rule 5 of the CENVAT Credit Rules, 2004. This case, Commissioner of Service Tax Vs Aricent Technologies (Holdings) Limited, sets a precedent for future tax and legal proceedings in this context.

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