https://www.taxtmi.com/caselaws?id=194075 The Tribunal allowed the appeal in favor of the appellant, holding that the appellant was eligible for Cenvat credit on service tax paid as the recipient under Rule 2(1)(d)(iv) read with Section 66A. The Tribunal found that the Commissioner (Appeals) had overstepped by addressing a nexus issue not raised in the show cause notice. Therefore, the Tribunal set aside the Commissioner's decision and ruled in favor of the appellant, allowing the Cenvat credit on the disputed service tax paid by the service receiver. en-us Tue, 25 Aug 2015 00:00:00 +0530 Tue, 29 Aug 2017 09:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194075 The Tribunal allowed the appeal in favor of the appellant, holding that the appellant was eligible for Cenvat credit on service tax paid as the recipient under Rule 2(1)(d)(iv) read with Section 66A. The Tribunal found that the Commissioner (Appeals) had overstepped by addressing a nexus issue not raised in the show cause notice. Therefore, the Tribunal set aside the Commissioner's decision and ruled in favor of the appellant, allowing the Cenvat credit on the disputed service tax paid by the service receiver. Case-Laws Central Excise Tue, 25 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194075