https://www.taxtmi.com/caselaws?id=386615 The appellant was allowed to discharge its tax liability by utilizing CENVAT credit for paying service tax on services received from foreign companies during a specific period. The court held that the introduction of the explanation to Rule 3(4) of the CENVAT Credit Rules, prohibiting such credit utilization, could not be applied retrospectively. Consequently, the appellant's appeal was successful, and the impugned Final Order by the CESTAT was set aside. en-us Thu, 19 Sep 2019 00:00:00 +0530 Wed, 15 Jan 2020 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386615 The appellant was allowed to discharge its tax liability by utilizing CENVAT credit for paying service tax on services received from foreign companies during a specific period. The court held that the introduction of the explanation to Rule 3(4) of the CENVAT Credit Rules, prohibiting such credit utilization, could not be applied retrospectively. Consequently, the appellant's appeal was successful, and the impugned Final Order by the CESTAT was set aside. Case-Laws Service Tax Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386615