https://www.taxtmi.com/caselaws?id=360956 The Tribunal allowed the appeal, setting aside the order denying credit of Service Tax. It held that the appellant was eligible for credit based on services received from M/s Swaraj Construction, even though the appellant obtained service tax registration after the invoice date. The Tribunal emphasized that possession of service tax registration at the time of service receipt is not a prerequisite for availing credit. It ruled that missing details in the invoice did not invalidate the credit eligibility if services were received and utilized. The judgment underscored the importance of actual service receipt and utilization for determining credit eligibility. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360956 The Tribunal allowed the appeal, setting aside the order denying credit of Service Tax. It held that the appellant was eligible for credit based on services received from M/s Swaraj Construction, even though the appellant obtained service tax registration after the invoice date. The Tribunal emphasized that possession of service tax registration at the time of service receipt is not a prerequisite for availing credit. It ruled that missing details in the invoice did not invalidate the credit eligibility if services were received and utilized. The judgment underscored the importance of actual service receipt and utilization for determining credit eligibility. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360956