https://www.taxtmi.com/caselaws?id=377065 The Appellate Tribunal ruled in favor of the appellant, finding that the department's decision to pursue proceedings against the appellant for discrepancies in service tax registration number and non-payment of service tax by the service provider was legally unfounded. The Tribunal held that the show cause notice lacked legal basis, leading to the setting aside of the order and allowing the appeal with consequential relief. The judgment stressed the importance of proper verification and ensuring actions against credit availment are based on valid grounds without unfairly burdening the appellant for the service provider's non-compliance with tax obligations. en-us Thu, 10 Jan 2019 00:00:00 +0530 Fri, 22 Mar 2019 06:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377065 The Appellate Tribunal ruled in favor of the appellant, finding that the department's decision to pursue proceedings against the appellant for discrepancies in service tax registration number and non-payment of service tax by the service provider was legally unfounded. The Tribunal held that the show cause notice lacked legal basis, leading to the setting aside of the order and allowing the appeal with consequential relief. The judgment stressed the importance of proper verification and ensuring actions against credit availment are based on valid grounds without unfairly burdening the appellant for the service provider's non-compliance with tax obligations. Case-Laws Central Excise Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377065