https://www.taxtmi.com/caselaws?id=248052 The Appellate Tribunal CESTAT NEW DELHI, under the judgment by Ms. Archana Wadhwa, ruled in favor of the appellant in a case concerning availing Cenvat credit of service tax based on invoices from a service provider who did not pay the tax. Despite the service provider's willful suppression and subsequent payment, the appellant was allowed to claim the credit as the relevant rule amendments did not apply to pre-2011 situations. The appellant's advance payment of service tax to the provider was considered, leading to the waiver of pre-deposit conditions, and the stay petition was granted without duty and penalty requirements. en-us Tue, 25 Mar 2014 00:00:00 +0530 Fri, 30 May 2014 12:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248052 The Appellate Tribunal CESTAT NEW DELHI, under the judgment by Ms. Archana Wadhwa, ruled in favor of the appellant in a case concerning availing Cenvat credit of service tax based on invoices from a service provider who did not pay the tax. Despite the service provider's willful suppression and subsequent payment, the appellant was allowed to claim the credit as the relevant rule amendments did not apply to pre-2011 situations. The appellant's advance payment of service tax to the provider was considered, leading to the waiver of pre-deposit conditions, and the stay petition was granted without duty and penalty requirements. Case-Laws Central Excise Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248052