https://www.taxtmi.com/caselaws?id=253310 The tribunal ruled in favor of the appellant's eligibility for CENVAT credit on input services like rent-a-cab, insurance, and event management services, essential for their BPO operations. It dismissed the demand for CENVAT credit on amounts written off due to non-payment, stating service tax is payable upon receipt of consideration. The tribunal criticized the lack of proof of payment in a specific period and remanded the issue for fresh consideration, emphasizing adherence to legal provisions. All demands and penalties were set aside except for the unpaid amount, which was remanded for reevaluation by the original authority. en-us Thu, 24 Jul 2014 00:00:00 +0530 Thu, 20 Nov 2014 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253310 The tribunal ruled in favor of the appellant's eligibility for CENVAT credit on input services like rent-a-cab, insurance, and event management services, essential for their BPO operations. It dismissed the demand for CENVAT credit on amounts written off due to non-payment, stating service tax is payable upon receipt of consideration. The tribunal criticized the lack of proof of payment in a specific period and remanded the issue for fresh consideration, emphasizing adherence to legal provisions. All demands and penalties were set aside except for the unpaid amount, which was remanded for reevaluation by the original authority. Case-Laws Service Tax Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253310