https://www.taxtmi.com/caselaws?id=202144 Service tax paid on input services is admissible as CENVAT credit where the services are used as input services and fall within the definition in Rule 2(l) of the CENVAT Credit Rules, 2004. The Revenue's objection that the services were not taxable or were wrongly subjected to tax did not defeat credit entitlement when the tax had in fact been paid and the credit claim was examined under Rule 3(1). The cited precedent on credit of duty or tax paid on inputs was applied to the facts, and the assessee obtained credit relief. en-us Wed, 22 Dec 2010 00:00:00 +0530 Wed, 28 Sep 2011 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202144 Service tax paid on input services is admissible as CENVAT credit where the services are used as input services and fall within the definition in Rule 2(l) of the CENVAT Credit Rules, 2004. The Revenue's objection that the services were not taxable or were wrongly subjected to tax did not defeat credit entitlement when the tax had in fact been paid and the credit claim was examined under Rule 3(1). The cited precedent on credit of duty or tax paid on inputs was applied to the facts, and the assessee obtained credit relief. Case-Laws Service Tax Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202144