https://www.taxtmi.com/caselaws?id=341182 The Tribunal upheld the disallowance of Cenvat credit and penalty imposition on the Appellant, M/s Bharat Oman Refineries Ltd., due to the contractor's payment of service tax under the Composition Scheme, which affected the Appellant's entitlement to such credit. The decision emphasized that under the Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007, the recipient cannot claim Cenvat credit on input goods when the contractor opts for the Composition Scheme. The appeal was dismissed for lacking merit, affirming the Commissioner's decision. en-us Thu, 30 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341182 The Tribunal upheld the disallowance of Cenvat credit and penalty imposition on the Appellant, M/s Bharat Oman Refineries Ltd., due to the contractor's payment of service tax under the Composition Scheme, which affected the Appellant's entitlement to such credit. The decision emphasized that under the Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007, the recipient cannot claim Cenvat credit on input goods when the contractor opts for the Composition Scheme. The appeal was dismissed for lacking merit, affirming the Commissioner's decision. Case-Laws Service Tax Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341182