https://www.taxtmi.com/caselaws?id=357959 The appellant successfully appealed against the Order-in-Original regarding short payment of Service Tax and disallowance of Cenvat credit on certain inputs. The Tribunal found no actual short payment of Service Tax as the tenant had complied with the Supreme Court's order. Regarding Cenvat credit, the Tribunal agreed with the appellant that registration is not a prerequisite for claiming credit and that the inputs were essential for providing output services. The appeal was allowed on both issues, overturning the Commissioner's decision and granting consequential benefits to the appellant in accordance with the law. en-us Mon, 24 Jul 2017 00:00:00 +0530 Mon, 02 Apr 2018 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357959 The appellant successfully appealed against the Order-in-Original regarding short payment of Service Tax and disallowance of Cenvat credit on certain inputs. The Tribunal found no actual short payment of Service Tax as the tenant had complied with the Supreme Court's order. Regarding Cenvat credit, the Tribunal agreed with the appellant that registration is not a prerequisite for claiming credit and that the inputs were essential for providing output services. The appeal was allowed on both issues, overturning the Commissioner's decision and granting consequential benefits to the appellant in accordance with the law. Case-Laws Service Tax Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357959