https://www.taxtmi.com/caselaws?id=381821 The Tribunal allowed the appeal, holding that the Appellant was entitled to avail CENVAT Credit for Service Tax paid on overseas services. The Tribunal interpreted Rule 9(1)(b) of the CENVAT Credit Rules, 2004, and found that the Appellant correctly availed the credit based on invoices without any suppression of facts. The decision emphasized the absence of intent to evade payment of duty, leading to the ruling in favor of the Appellant and setting aside the impugned order. en-us Mon, 10 Jun 2019 00:00:00 +0530 Thu, 20 Jun 2019 15:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381821 The Tribunal allowed the appeal, holding that the Appellant was entitled to avail CENVAT Credit for Service Tax paid on overseas services. The Tribunal interpreted Rule 9(1)(b) of the CENVAT Credit Rules, 2004, and found that the Appellant correctly availed the credit based on invoices without any suppression of facts. The decision emphasized the absence of intent to evade payment of duty, leading to the ruling in favor of the Appellant and setting aside the impugned order. Case-Laws Central Excise Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381821