https://www.taxtmi.com/caselaws?id=349818 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant in a case concerning the denial of CENVAT credit for input and input services in providing telecommunication services due to non-realization of service amount from recipients. The Tribunal held that despite the non-realization of service amount, the appellant was entitled to avail CENVAT credit as the services provided were taxable. Emphasizing that there was no direct correlation required between input and output services for availing CENVAT credit, the Tribunal set aside the denial of credit, allowing the appeal with consequential relief. en-us Mon, 23 Oct 2017 00:00:00 +0530 Thu, 16 Nov 2017 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349818 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant in a case concerning the denial of CENVAT credit for input and input services in providing telecommunication services due to non-realization of service amount from recipients. The Tribunal held that despite the non-realization of service amount, the appellant was entitled to avail CENVAT credit as the services provided were taxable. Emphasizing that there was no direct correlation required between input and output services for availing CENVAT credit, the Tribunal set aside the denial of credit, allowing the appeal with consequential relief. Case-Laws Service Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349818