https://www.taxtmi.com/caselaws?id=387097 Cenvat credit on GTA and other input services was found inadmissible because reverse-charge tax payment did not make the recipient the provider of output service for Cenvat purposes, and the services were used for construction or other unrelated activities rather than for the registered maintenance, repair, or renting services. Invoices issued in the name of other legal entities further undermined eligibility. The confirmation of service tax demand and reversal of credit was held to suffer from no legal infirmity, as the disputed demands had already been deposited with interest and the challenge was fact-based. The order-in-original was sustained and both appeals failed. en-us Tue, 01 Oct 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387097 Cenvat credit on GTA and other input services was found inadmissible because reverse-charge tax payment did not make the recipient the provider of output service for Cenvat purposes, and the services were used for construction or other unrelated activities rather than for the registered maintenance, repair, or renting services. Invoices issued in the name of other legal entities further undermined eligibility. The confirmation of service tax demand and reversal of credit was held to suffer from no legal infirmity, as the disputed demands had already been deposited with interest and the challenge was fact-based. The order-in-original was sustained and both appeals failed. Case-Laws Central Excise Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387097