https://www.taxtmi.com/caselaws?id=125941 The appeal was allowed, setting aside the Order-in-Original by the Assistant Commissioner of Central Excise. The Commissioner clarified that the appellants, deemed service providers under Section 68(2) of the Finance Act, could use Cenvat credit for service tax payment. The decision emphasized the right of deemed service providers to utilize Cenvat credit, leading to the dismissal of penalties and interest due to the failed initial demand. en-us Thu, 28 Feb 2008 00:00:00 +0530 Wed, 31 Oct 2012 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125941 The appeal was allowed, setting aside the Order-in-Original by the Assistant Commissioner of Central Excise. The Commissioner clarified that the appellants, deemed service providers under Section 68(2) of the Finance Act, could use Cenvat credit for service tax payment. The decision emphasized the right of deemed service providers to utilize Cenvat credit, leading to the dismissal of penalties and interest due to the failed initial demand. Case-Laws Service Tax Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125941