https://www.taxtmi.com/caselaws?id=388038 The Tribunal upheld the Commissioner (Appeals)' decision, citing Revenue neutrality due to the availability of Cenvat credit to the assessee, which could have been used for payment of service tax on output services. The Tribunal agreed with the Commissioner's assessment of Revenue neutrality based on the comparison of cash payments with tax liabilities. The Revenue's appeal was rejected as the appellant's payment of service tax on output services in cash did not adversely affect the Revenue, emphasizing the applicability of a previous Tribunal's judgment upheld by the Supreme Court. en-us Mon, 22 Apr 2019 00:00:00 +0530 Thu, 07 Nov 2019 06:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388038 The Tribunal upheld the Commissioner (Appeals)' decision, citing Revenue neutrality due to the availability of Cenvat credit to the assessee, which could have been used for payment of service tax on output services. The Tribunal agreed with the Commissioner's assessment of Revenue neutrality based on the comparison of cash payments with tax liabilities. The Revenue's appeal was rejected as the appellant's payment of service tax on output services in cash did not adversely affect the Revenue, emphasizing the applicability of a previous Tribunal's judgment upheld by the Supreme Court. Case-Laws Service Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388038