https://www.taxtmi.com/caselaws?id=368428 The tribunal dismissed the Department's appeal regarding the alleged wrongful availing of Cenvat Credit of Service Tax paid on goods by the manufacturer. The tribunal found that the appellant had paid the entire Service Tax to the contractor and clarified that Cenvat Credit is linked to the invoice of the input service, not the payment to the service provider. Emphasizing previous decisions and a circular, the tribunal ruled in favor of the assessee, allowing the credit despite the retention of part payment. The Department's appeal was dismissed based on the admissibility of the credit in accordance with Rule 4(7) of Cenvat Credit Rules. en-us Thu, 06 Sep 2018 00:00:00 +0530 Tue, 09 Oct 2018 07:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368428 The tribunal dismissed the Department's appeal regarding the alleged wrongful availing of Cenvat Credit of Service Tax paid on goods by the manufacturer. The tribunal found that the appellant had paid the entire Service Tax to the contractor and clarified that Cenvat Credit is linked to the invoice of the input service, not the payment to the service provider. Emphasizing previous decisions and a circular, the tribunal ruled in favor of the assessee, allowing the credit despite the retention of part payment. The Department's appeal was dismissed based on the admissibility of the credit in accordance with Rule 4(7) of Cenvat Credit Rules. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368428