The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the CENVAT credit of service tax paid on services of toilets located in port-user buildings.The bench of Anil G. Shakkarwar (Technical Member) has observed that the territorial location cannot decide the admissibility of CENVAT credit under the provisions of Rule 2(l) of the CENVAT Credit Rules,...