https://www.taxtmi.com/caselaws?id=261591 The Tribunal ruled in favor of the appellant in a service tax dispute concerning short remittance and cenvat credit availment. The appellant correctly remitted tax based on the actual consideration received under the franchise agreement, leading to the quashing of the demand. Additionally, the disallowance of cenvat credit due to registration timing was overturned, following a precedent that registration was not mandatory for claiming such credit. As a result, the appeal was allowed in full, granting the appellant consequential benefits without costs. en-us Fri, 22 May 2015 00:00:00 +0530 Thu, 16 Jul 2015 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261591 The Tribunal ruled in favor of the appellant in a service tax dispute concerning short remittance and cenvat credit availment. The appellant correctly remitted tax based on the actual consideration received under the franchise agreement, leading to the quashing of the demand. Additionally, the disallowance of cenvat credit due to registration timing was overturned, following a precedent that registration was not mandatory for claiming such credit. As a result, the appeal was allowed in full, granting the appellant consequential benefits without costs. Case-Laws Service Tax Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261591