CENVAT credit is allowed on the accumulated for the period when the premises were not registered.
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no bar on taking the CENVAT Credit of Service Tax Accumulated for the period when the premises were not registered. Zyfin Capital Private Limited, the appellant assessee was an exporter of service of market research analysis, data support, etc. cleared…
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