https://www.taxtmi.com/caselaws?id=77142 The Tribunal allowed the appeal, setting aside the decision of the Commissioner (Appeals) and holding that denying Cenvat credit based on supplementary invoices due to service providers' lack of registration at the time of service provision was unjustified. Despite the service providers obtaining registration and paying Service tax later, the appellant's use of input services for taxable output services was established. As there was no dispute regarding the receipt and use of the services, the Tribunal ruled that the Cenvat credit could not be refused, leading to the appeal being allowed with consequential relief. en-us Wed, 20 Jan 2010 00:00:00 +0530 Fri, 20 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77142 The Tribunal allowed the appeal, setting aside the decision of the Commissioner (Appeals) and holding that denying Cenvat credit based on supplementary invoices due to service providers' lack of registration at the time of service provision was unjustified. Despite the service providers obtaining registration and paying Service tax later, the appellant's use of input services for taxable output services was established. As there was no dispute regarding the receipt and use of the services, the Tribunal ruled that the Cenvat credit could not be refused, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77142