https://www.taxtmi.com/caselaws?id=330437 The appellant was deemed eligible to avail cenvat credit of service tax paid based on debit notes issued by the service provider. The Tribunal found that the debit notes were valid for availing credit as they were raised for reimbursement of service value and recovery of service tax from third parties. Precedents and a circular by the Board supported the appellant's right to credit, even if the tax liability was not discharged by the manufacturer/service provider. As the service tax had been duly discharged in this case, the appellant was entitled to CENVAT credit, leading to the appeal being allowed in favor of the appellant. en-us Wed, 06 Jul 2016 00:00:00 +0530 Mon, 25 Jul 2016 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330437 The appellant was deemed eligible to avail cenvat credit of service tax paid based on debit notes issued by the service provider. The Tribunal found that the debit notes were valid for availing credit as they were raised for reimbursement of service value and recovery of service tax from third parties. Precedents and a circular by the Board supported the appellant's right to credit, even if the tax liability was not discharged by the manufacturer/service provider. As the service tax had been duly discharged in this case, the appellant was entitled to CENVAT credit, leading to the appeal being allowed in favor of the appellant. Case-Laws Service Tax Wed, 06 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330437