https://www.taxtmi.com/caselaws?id=75887 The Tribunal upheld the impugned order, dismissing the department's appeal. The judgment reaffirms that the recipient of a service can avail CENVAT credit of the service tax paid by the service provider, even if the provider was exempted from paying tax under a specific notification. The distinction between "paid" and "payable" in the legal provisions was crucial, emphasizing that the exemption under section 93 of the Finance Act does not preclude the service recipient from claiming such credit under rule 3 of the CENVAT Credit Rules, 2004. en-us Thu, 29 Oct 2009 00:00:00 +0530 Fri, 30 Jul 2010 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75887 The Tribunal upheld the impugned order, dismissing the department's appeal. The judgment reaffirms that the recipient of a service can avail CENVAT credit of the service tax paid by the service provider, even if the provider was exempted from paying tax under a specific notification. The distinction between "paid" and "payable" in the legal provisions was crucial, emphasizing that the exemption under section 93 of the Finance Act does not preclude the service recipient from claiming such credit under rule 3 of the CENVAT Credit Rules, 2004. Case-Laws Service Tax Thu, 29 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75887