https://www.taxtmi.com/article/detailed?id=1073 Once a service provider's classification and the corresponding service tax payment are accepted by authorities having jurisdiction over the provider, recipient-end officers cannot reclassify that service or dispute the provider's tax liability to deny cenvat credit. Challenges to the correctness of classification, valuation or duty liability rest with the jurisdictional authorities over the provider; recipients holding valid tax-paid documents are entitled to claim input credit, and accumulated unutilised credit cannot be forfeited except by specific statutory provision. en-us Wed, 29 Dec 2010 22:49:42 +0530 Wed, 29 Dec 2010 22:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1073 Once a service provider's classification and the corresponding service tax payment are accepted by authorities having jurisdiction over the provider, recipient-end officers cannot reclassify that service or dispute the provider's tax liability to deny cenvat credit. Challenges to the correctness of classification, valuation or duty liability rest with the jurisdictional authorities over the provider; recipients holding valid tax-paid documents are entitled to claim input credit, and accumulated unutilised credit cannot be forfeited except by specific statutory provision. Articles Service Tax Wed, 29 Dec 2010 22:49:42 +0530 https://www.taxtmi.com/article/detailed?id=1073