https://www.taxtmi.com/caselaws?id=262005 The Tribunal ruled in favor of the appellant, a Malayalam Television News Channel, in a case concerning non-filing of service tax returns and a dispute over CENVAT credit adjustment. The appellant's claim to adjust service tax from the CENVAT Credit account was challenged by the Revenue, alleging improper tax payment on equipment rental charges. The Tribunal held that the Revenue cannot deny CENVAT credit based on the recipient's assessment of the tax paid by the provider. Consequently, the appeal was allowed, and the impugned order was set aside, emphasizing the obligation to grant credit to eligible service receivers. en-us Tue, 23 Dec 2014 00:00:00 +0530 Wed, 14 Oct 2015 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262005 The Tribunal ruled in favor of the appellant, a Malayalam Television News Channel, in a case concerning non-filing of service tax returns and a dispute over CENVAT credit adjustment. The appellant's claim to adjust service tax from the CENVAT Credit account was challenged by the Revenue, alleging improper tax payment on equipment rental charges. The Tribunal held that the Revenue cannot deny CENVAT credit based on the recipient's assessment of the tax paid by the provider. Consequently, the appeal was allowed, and the impugned order was set aside, emphasizing the obligation to grant credit to eligible service receivers. Case-Laws Service Tax Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262005