https://www.taxtmi.com/caselaws?id=347330 Cenvat credit of service tax paid on royalty charges remained admissible because the credit was taken when the brand owner and the appellant were separate legal entities and the tax had been duly paid on the taxable service. A later amalgamation sanctioned with retrospective effect did not alter the legal character of the service, render the invoice infructuous, or retrospectively invalidate credit validly availed under the Cenvat Credit Rules, 2004. The denial was therefore unsustainable, and the assessee succeeded. en-us Thu, 11 May 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347330 Cenvat credit of service tax paid on royalty charges remained admissible because the credit was taken when the brand owner and the appellant were separate legal entities and the tax had been duly paid on the taxable service. A later amalgamation sanctioned with retrospective effect did not alter the legal character of the service, render the invoice infructuous, or retrospectively invalidate credit validly availed under the Cenvat Credit Rules, 2004. The denial was therefore unsustainable, and the assessee succeeded. Case-Laws Service Tax Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347330