https://www.taxtmi.com/caselaws?id=250393 The Court ruled in favor of the appellant, allowing the service tax credit claimed based on invoices despite a timing discrepancy with the service provider's tax payment. The judgment emphasized that credit could be availed upon payment for services, not contingent on the provider's tax payment timing. The Court clarified that compliance with invoice details was secondary to the actual payment for services. The decision, issued on 23.4.2014, overturned the previous ruling, granting relief to the appellant under Rule 4(7) of the Cenvat Credit Rules 2004. en-us Wed, 23 Apr 2014 00:00:00 +0530 Tue, 02 Dec 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250393 The Court ruled in favor of the appellant, allowing the service tax credit claimed based on invoices despite a timing discrepancy with the service provider's tax payment. The judgment emphasized that credit could be availed upon payment for services, not contingent on the provider's tax payment timing. The Court clarified that compliance with invoice details was secondary to the actual payment for services. The decision, issued on 23.4.2014, overturned the previous ruling, granting relief to the appellant under Rule 4(7) of the Cenvat Credit Rules 2004. Case-Laws Service Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250393