https://www.taxtmi.com/caselaws?id=236205 The Tribunal dismissed the Revenue's appeal regarding the dispute over Cenvat credit of service tax for certain input services received by zinc manufacturers. The Commissioner (Appeals) set aside the Assistant Commissioner's decision, relying on a Board's Circular and a Supreme Court judgment. The Tribunal upheld this decision, emphasizing that Cenvat credit should be allowed if the service provider has paid the full service tax on the service provided, even if the recipient has not paid the full amount immediately. The Tribunal clarified that the Cenvat credit cannot be reduced if the service tax paid by the service provider remains unchanged. en-us Wed, 15 May 2013 00:00:00 +0530 Wed, 10 Sep 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236205 The Tribunal dismissed the Revenue's appeal regarding the dispute over Cenvat credit of service tax for certain input services received by zinc manufacturers. The Commissioner (Appeals) set aside the Assistant Commissioner's decision, relying on a Board's Circular and a Supreme Court judgment. The Tribunal upheld this decision, emphasizing that Cenvat credit should be allowed if the service provider has paid the full service tax on the service provided, even if the recipient has not paid the full amount immediately. The Tribunal clarified that the Cenvat credit cannot be reduced if the service tax paid by the service provider remains unchanged. Case-Laws Service Tax Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236205