https://www.taxtmi.com/caselaws?id=335558 The Tribunal ruled in favor of the appellant, allowing the appeal and permitting the appellant to claim Cenvat credit for the service tax paid. The decision was based on the absence of legal provisions prohibiting the appellant from claiming the credit, supported by the precedent that recipients of service tax under the reverse charge mechanism can claim credit unless expressly prohibited by law. The judgment highlighted the lack of evidence contradicting the appellant's assertion that the goods were used in manufacturing by a sister concern, despite physical separation of sites, ultimately leading to a favorable outcome for the appellant. en-us Mon, 29 Aug 2016 00:00:00 +0530 Mon, 05 Dec 2016 11:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335558 The Tribunal ruled in favor of the appellant, allowing the appeal and permitting the appellant to claim Cenvat credit for the service tax paid. The decision was based on the absence of legal provisions prohibiting the appellant from claiming the credit, supported by the precedent that recipients of service tax under the reverse charge mechanism can claim credit unless expressly prohibited by law. The judgment highlighted the lack of evidence contradicting the appellant's assertion that the goods were used in manufacturing by a sister concern, despite physical separation of sites, ultimately leading to a favorable outcome for the appellant. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335558