https://www.taxtmi.com/caselaws?id=365696 Cenvat credit cannot be denied to a recipient merely because the service provider failed to deposit service tax or supplied services from an unregistered premises, where the invoices contained the prescribed particulars. Under Rule 4(7) read with Rule 9 of the Cenvat Credit Rules, 2004, the recipient's obligation is limited to paying the invoice value and tax shown therein; it has no duty to verify the provider's remittance to the department. The department's remedy lies against the defaulting supplier, not the compliant recipient, and the demand and penalty were held unsustainable. en-us Tue, 21 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365696 Cenvat credit cannot be denied to a recipient merely because the service provider failed to deposit service tax or supplied services from an unregistered premises, where the invoices contained the prescribed particulars. Under Rule 4(7) read with Rule 9 of the Cenvat Credit Rules, 2004, the recipient's obligation is limited to paying the invoice value and tax shown therein; it has no duty to verify the provider's remittance to the department. The department's remedy lies against the defaulting supplier, not the compliant recipient, and the demand and penalty were held unsustainable. Case-Laws Central Excise Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365696