https://www.taxtmi.com/caselaws?id=385407 The tribunal found in favor of the appellant, allowing them to avail CENVAT credit despite the service provider's non-payment of service tax to the government. The tribunal emphasized that the appellant had paid the service tax along with service charges to the service provider and that the credit was based on the original invoice, not a supplementary one. Referring to a previous decision, the tribunal concluded that the service recipient should not be penalized for the service provider's failure to remit the tax. Consequently, the tribunal set aside the disallowance of credit and granted relief to the appellant. en-us Tue, 03 Sep 2019 00:00:00 +0530 Thu, 05 Sep 2019 07:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385407 The tribunal found in favor of the appellant, allowing them to avail CENVAT credit despite the service provider's non-payment of service tax to the government. The tribunal emphasized that the appellant had paid the service tax along with service charges to the service provider and that the credit was based on the original invoice, not a supplementary one. Referring to a previous decision, the tribunal concluded that the service recipient should not be penalized for the service provider's failure to remit the tax. Consequently, the tribunal set aside the disallowance of credit and granted relief to the appellant. Case-Laws Central Excise Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385407