https://www.taxtmi.com/caselaws?id=358244 Cenvat credit on input services was held admissible where the service tax component had already been paid to the service provider, even though the balance service charges were paid later. The credit taken on receipt of the invoice was not treated as premature because the tax stood fully paid and the recipient was entitled to avail credit. On that basis, interest under Rule 14 of the Cenvat Credit Rules, 2004 was held not chargeable, and the credit was allowed. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 09 Sep 2022 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358244 Cenvat credit on input services was held admissible where the service tax component had already been paid to the service provider, even though the balance service charges were paid later. The credit taken on receipt of the invoice was not treated as premature because the tax stood fully paid and the recipient was entitled to avail credit. On that basis, interest under Rule 14 of the Cenvat Credit Rules, 2004 was held not chargeable, and the credit was allowed. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358244