https://www.taxtmi.com/caselaws?id=266300 The judge found that the lower authorities misinterpreted the rules and failed to verify details, leading to the denial of CENVAT credit to the appellant. Despite the service provider surrendering its license, the judge ruled in favor of the appellant, stating that the credit availed was valid as the service tax liability had been discharged. The appellant's delayed availing of credit was deemed acceptable within the provisions of the CENVAT Credit Rules, resulting in the appeal being allowed. en-us Wed, 01 Apr 2015 00:00:00 +0530 Sat, 12 Sep 2015 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266300 The judge found that the lower authorities misinterpreted the rules and failed to verify details, leading to the denial of CENVAT credit to the appellant. Despite the service provider surrendering its license, the judge ruled in favor of the appellant, stating that the credit availed was valid as the service tax liability had been discharged. The appellant's delayed availing of credit was deemed acceptable within the provisions of the CENVAT Credit Rules, resulting in the appeal being allowed. Case-Laws Service Tax Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266300