Territorial location cannot decide admissibility of CENVAT Credit

Jawaharlal Neharu Port Trust Vs Commissioner of Central Tax (CESTAT Mumbai)

Appellant has submitted that the said Service Tax paid on servicing of toilets in port user area is denied to them by the adjudicating authority stating that the said building is outside the port area. He contested that the location of port user area is irrelevant and it is to be examined whether the port user building is used for business activity for providing output service.

CESTAT find that the territorial location cannot decide the admissibility of C

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