https://www.taxtmi.com/caselaws?id=356988 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant in a case concerning the eligibility of a service recipient to claim CENVAT credit for service tax paid by the provider. The tribunal held that the appellant was entitled to avail credit despite the apportionment mentioned in Notification 30/2012-ST. It agreed that the service recipient could claim credit for the service tax paid by the provider, meeting the conditions specified in Rule 4(7) of the Cenvat Credit Rules, 2004. The tribunal emphasized the actual payment of service tax and the issuance of invoices as crucial factors in determining credit eligibility. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356988 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant in a case concerning the eligibility of a service recipient to claim CENVAT credit for service tax paid by the provider. The tribunal held that the appellant was entitled to avail credit despite the apportionment mentioned in Notification 30/2012-ST. It agreed that the service recipient could claim credit for the service tax paid by the provider, meeting the conditions specified in Rule 4(7) of the Cenvat Credit Rules, 2004. The tribunal emphasized the actual payment of service tax and the issuance of invoices as crucial factors in determining credit eligibility. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356988