https://www.taxtmi.com/caselaws?id=352953 The Tribunal held that the appellant was entitled to avail cenvat credit for input services paid under reverse charge basis before the enactment of Section 66A of the Finance Act, 1994. Despite the Revenue's argument that service tax paid before the statutory provision was not eligible for credit, the Tribunal ruled in favor of the appellant, emphasizing that the services met the input service criteria. The impugned order disallowing the credit and imposing a penalty was overturned, allowing the appeal and granting cenvat credit for the disputed period. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 24 Jan 2018 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352953 The Tribunal held that the appellant was entitled to avail cenvat credit for input services paid under reverse charge basis before the enactment of Section 66A of the Finance Act, 1994. Despite the Revenue's argument that service tax paid before the statutory provision was not eligible for credit, the Tribunal ruled in favor of the appellant, emphasizing that the services met the input service criteria. The impugned order disallowing the credit and imposing a penalty was overturned, allowing the appeal and granting cenvat credit for the disputed period. Case-Laws Central Excise Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352953