https://www.taxtmi.com/caselaws?id=246103 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision in favor of the Respondent, a soap and detergent manufacturer. The dispute over the mode of service tax payment by the service provider did not affect the eligibility of Cenvat Credit for the Respondent. The Tribunal ruled that as long as the service tax paid by the provider remained unchanged and not refunded, the recipient should not be denied the credit. Since there was no refund of service tax to the service provider, the Cenvat Credit based on their invoices was deemed valid. en-us Thu, 27 Feb 2014 00:00:00 +0530 Wed, 02 Sep 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246103 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision in favor of the Respondent, a soap and detergent manufacturer. The dispute over the mode of service tax payment by the service provider did not affect the eligibility of Cenvat Credit for the Respondent. The Tribunal ruled that as long as the service tax paid by the provider remained unchanged and not refunded, the recipient should not be denied the credit. Since there was no refund of service tax to the service provider, the Cenvat Credit based on their invoices was deemed valid. Case-Laws Service Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246103