https://www.taxtmi.com/caselaws?id=158404 The Tribunal held that the appellant, although a service recipient, was deemed a service provider under the law and could utilize Cenvat credit to pay service tax on Intellectual Property Service received from foreign companies. The High Court upheld this decision, dismissing the Revenue's appeals and emphasizing that no penalty was warranted due to the absence of actual tax liability. The Court affirmed the Tribunal's ruling, allowing the use of Cenvat credit for paying service tax on the deemed output service, ultimately ruling against the Revenue. en-us Thu, 22 Sep 2011 00:00:00 +0530 Fri, 22 Apr 2016 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158404 The Tribunal held that the appellant, although a service recipient, was deemed a service provider under the law and could utilize Cenvat credit to pay service tax on Intellectual Property Service received from foreign companies. The High Court upheld this decision, dismissing the Revenue's appeals and emphasizing that no penalty was warranted due to the absence of actual tax liability. The Court affirmed the Tribunal's ruling, allowing the use of Cenvat credit for paying service tax on the deemed output service, ultimately ruling against the Revenue. Case-Laws Service Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158404