https://www.taxtmi.com/caselaws?id=336260 Cenvat credit could not be restricted where the service provider had discharged service tax on the full taxable value and the tax authorities had accepted that payment as revenue. Credit taken by the recipient on the basis of invoices showing the actual tax paid was consistent with the Cenvat scheme, so denial of the balance credit solely because Notification No. 30/2012-ST contemplated a lower prescribed rate was unsustainable. en-us Mon, 30 May 2016 00:00:00 +0530 Mon, 10 Apr 2017 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336260 Cenvat credit could not be restricted where the service provider had discharged service tax on the full taxable value and the tax authorities had accepted that payment as revenue. Credit taken by the recipient on the basis of invoices showing the actual tax paid was consistent with the Cenvat scheme, so denial of the balance credit solely because Notification No. 30/2012-ST contemplated a lower prescribed rate was unsustainable. Case-Laws Central Excise Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336260