https://www.taxtmi.com/caselaws?id=77108 The Tribunal allowed the appeal, overturning the Commissioner (Appeals) decision, and deemed the impugned order unsustainable. It held that bill collection services qualified as an 'input service' under the Cenvat Credit Rules, 2004. The Tribunal concluded that once Service tax was paid and credit taken based on invoices, the assessment could not be reopened, aligning with precedents from the Larger Bench and the Bombay HC. en-us Thu, 10 Dec 2009 00:00:00 +0530 Thu, 14 Nov 2024 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77108 The Tribunal allowed the appeal, overturning the Commissioner (Appeals) decision, and deemed the impugned order unsustainable. It held that bill collection services qualified as an 'input service' under the Cenvat Credit Rules, 2004. The Tribunal concluded that once Service tax was paid and credit taken based on invoices, the assessment could not be reopened, aligning with precedents from the Larger Bench and the Bombay HC. Case-Laws Service Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77108