https://www.taxtmi.com/caselaws?id=377685 The appellant, a recipient of services from abroad, was held liable for service tax under the reverse charge mechanism. Despite a delayed payment, the appellant was found entitled to Cenvat credit as the payment was made within a reasonable timeframe and was duly recorded. The court determined that there was no suppression of facts and allowed the appeal, affirming the legality of the Cenvat credit availed by the appellant. The judgment emphasized the importance of timely payment and proper documentation in tax matters. en-us Wed, 20 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 07:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377685 The appellant, a recipient of services from abroad, was held liable for service tax under the reverse charge mechanism. Despite a delayed payment, the appellant was found entitled to Cenvat credit as the payment was made within a reasonable timeframe and was duly recorded. The court determined that there was no suppression of facts and allowed the appeal, affirming the legality of the Cenvat credit availed by the appellant. The judgment emphasized the importance of timely payment and proper documentation in tax matters. Case-Laws Service Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377685