https://www.taxtmi.com/caselaws?id=190981 The appeal was allowed in favor of the appellant, affirming their entitlement to Cenvat credit unless fraud is proven. The Tribunal emphasized the lack of a legal basis to reverse the credit based on non-realization of service receivables. The decision aligned with the apex court judgment in a similar case, establishing that the appellant cannot be compelled to reverse the credit without statutory mandate. Any necessary relief was to be granted in accordance with the law, with the judgment providing clarity on the outcome. en-us Mon, 25 Apr 2016 00:00:00 +0530 Wed, 15 Mar 2017 17:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190981 The appeal was allowed in favor of the appellant, affirming their entitlement to Cenvat credit unless fraud is proven. The Tribunal emphasized the lack of a legal basis to reverse the credit based on non-realization of service receivables. The decision aligned with the apex court judgment in a similar case, establishing that the appellant cannot be compelled to reverse the credit without statutory mandate. Any necessary relief was to be granted in accordance with the law, with the judgment providing clarity on the outcome. Case-Laws Central Excise Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190981