https://www.taxtmi.com/caselaws?id=256755 The appeal was allowed by the court, overturning the Order-in-Appeal that confirmed a service tax demand against the appellant. The court clarified that the appellant, as the recipient of services, could be considered a provider of service, allowing the utilization of CENVAT Credit for service tax payments. The judgment emphasized the eligibility criteria for paying duty from the CENVAT Credit account and relied on precedents to support the decision, ultimately granting relief to the appellant. en-us Fri, 02 Jan 2015 00:00:00 +0530 Mon, 07 Nov 2016 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256755 The appeal was allowed by the court, overturning the Order-in-Appeal that confirmed a service tax demand against the appellant. The court clarified that the appellant, as the recipient of services, could be considered a provider of service, allowing the utilization of CENVAT Credit for service tax payments. The judgment emphasized the eligibility criteria for paying duty from the CENVAT Credit account and relied on precedents to support the decision, ultimately granting relief to the appellant. Case-Laws Service Tax Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256755