https://www.taxtmi.com/caselaws?id=261795 The court dismissed the revenue's appeal regarding the disallowance of Cenvat credit on grounds of invoice cancellation and service tax paid for Pandal and Shamiana service. It clarified that there is no provision for a proportionate disallowance of credit due to invoice cancellation and emphasized that a one-to-one relationship between input and output is not necessary for claiming Cenvat credit. The court criticized the lack of inquiry by the department into the nature of services and genuineness of claims, ruling in favor of the respondent in both instances. en-us Wed, 22 Oct 2014 00:00:00 +0530 Wed, 22 Jul 2015 06:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261795 The court dismissed the revenue's appeal regarding the disallowance of Cenvat credit on grounds of invoice cancellation and service tax paid for Pandal and Shamiana service. It clarified that there is no provision for a proportionate disallowance of credit due to invoice cancellation and emphasized that a one-to-one relationship between input and output is not necessary for claiming Cenvat credit. The court criticized the lack of inquiry by the department into the nature of services and genuineness of claims, ruling in favor of the respondent in both instances. Case-Laws Service Tax Wed, 22 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261795