https://www.taxtmi.com/caselaws?id=221729 The Tribunal allowed the appeal, setting aside the lower authorities' orders. It held that the demand for service tax before 18-4-2006 was not sustainable and rejected the Revenue's argument to deny Cenvat credit based on purchase order dates. The Tribunal emphasized that the relevant criterion for credit was the invoice date, not the service provision date. The demand lacked legal basis, and as there was no revenue loss, the appeal was allowed. en-us Fri, 13 Jul 2012 00:00:00 +0530 Tue, 26 Mar 2013 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221729 The Tribunal allowed the appeal, setting aside the lower authorities' orders. It held that the demand for service tax before 18-4-2006 was not sustainable and rejected the Revenue's argument to deny Cenvat credit based on purchase order dates. The Tribunal emphasized that the relevant criterion for credit was the invoice date, not the service provision date. The demand lacked legal basis, and as there was no revenue loss, the appeal was allowed. Case-Laws Service Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221729