https://www.taxtmi.com/caselaws?id=369452 The appellant's denial of Cenvat credit on service tax paid under reverse charge mechanism was challenged. The Adjudicating Authority initially denied the credit, stating the service provider should have paid 100% service tax. However, the appellant argued the service fell under Input Service definition. The appellant's counsel highlighted that the service tax paid was accepted by the department, indicating the credit should not be denied. The service was confirmed as an input service, and since no action was taken against the service provider, it was inferred that the total tax was paid. The appeal was allowed, setting aside the initial denial of credit. en-us Fri, 24 Aug 2018 00:00:00 +0530 Fri, 26 Oct 2018 20:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369452 The appellant's denial of Cenvat credit on service tax paid under reverse charge mechanism was challenged. The Adjudicating Authority initially denied the credit, stating the service provider should have paid 100% service tax. However, the appellant argued the service fell under Input Service definition. The appellant's counsel highlighted that the service tax paid was accepted by the department, indicating the credit should not be denied. The service was confirmed as an input service, and since no action was taken against the service provider, it was inferred that the total tax was paid. The appeal was allowed, setting aside the initial denial of credit. Case-Laws Service Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369452