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Case Law Details

Case Name : Commissioner of Service Tax Vs Ad2Pro Global Creative Solutions Pvt. Ltd. (CESTAT Chennai)
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Commissioner of Service Tax Vs Ad2Pro Global Creative Solutions Pvt. Ltd. (CESTAT Chennai)

The CESTAT, Chennai in Commissioner of Service Tax v. M/s. Ad2pro Global Creative Solutions Pvt. Ltd. [Service Tax Appeal No. 40175 – 40177 of 2017 dated May 26, 2023] has held that, denial of CENVAT credit for non-registration of premises is not justified as per Section 11B of the Central Excise Act, 1944, (“the CE Act”). Further held that, when conditions like payment of tax and re

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