https://www.taxtmi.com/caselaws?id=331497 Cenvat credit on input services is available only on or after payment of the service value and service tax under Rule 4(7) of the Cenvat Credit Rules, 2004, and eligibility must be supported by documentary evidence under Rule 9(6). Sample verification showed that credit had been taken and utilised before tax payment in some cases, so the record required complete verification of all relevant documents before admissibility could be determined. The impugned order could not sustain the credit claim and the matter required fresh verification. en-us Fri, 03 Jun 2016 00:00:00 +0530 Tue, 10 Jan 2017 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331497 Cenvat credit on input services is available only on or after payment of the service value and service tax under Rule 4(7) of the Cenvat Credit Rules, 2004, and eligibility must be supported by documentary evidence under Rule 9(6). Sample verification showed that credit had been taken and utilised before tax payment in some cases, so the record required complete verification of all relevant documents before admissibility could be determined. The impugned order could not sustain the credit claim and the matter required fresh verification. Case-Laws Central Excise Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331497