https://www.taxtmi.com/caselaws?id=361145 Service tax under reverse charge cannot be demanded from the recipient of inward freight where the transport service provider has already discharged the tax liability, because a further demand would be an incorrect application of reverse charge and would create double taxation. On the same facts, Cenvat credit remains admissible where the transporters have paid service tax on the inward transportation service and the service is used as an input service by the assessee. The stated principle is that once tax has been validly paid by the service provider, the recipient cannot be fastened with a second tax demand, and credit cannot be denied on that basis. en-us Tue, 20 Feb 2018 00:00:00 +0530 Thu, 31 May 2018 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361145 Service tax under reverse charge cannot be demanded from the recipient of inward freight where the transport service provider has already discharged the tax liability, because a further demand would be an incorrect application of reverse charge and would create double taxation. On the same facts, Cenvat credit remains admissible where the transporters have paid service tax on the inward transportation service and the service is used as an input service by the assessee. The stated principle is that once tax has been validly paid by the service provider, the recipient cannot be fastened with a second tax demand, and credit cannot be denied on that basis. Case-Laws Service Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361145