https://www.taxtmi.com/caselaws?id=392760 The Tribunal allowed the appeal, holding that the service recipient could utilize Cenvat credit for service tax payment on services received from abroad under the reverse charge mechanism before 1.7.2012. The Tribunal emphasized that Rule 5 of the Taxation of Service Rules did not prohibit using Cenvat credit for discharging service tax obligations. The appellant's right to utilize Cenvat credit during the relevant period was upheld, and the impugned order was set aside, granting relief to the appellant. en-us Tue, 25 Feb 2020 00:00:00 +0530 Fri, 28 Feb 2020 09:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392760 The Tribunal allowed the appeal, holding that the service recipient could utilize Cenvat credit for service tax payment on services received from abroad under the reverse charge mechanism before 1.7.2012. The Tribunal emphasized that Rule 5 of the Taxation of Service Rules did not prohibit using Cenvat credit for discharging service tax obligations. The appellant's right to utilize Cenvat credit during the relevant period was upheld, and the impugned order was set aside, granting relief to the appellant. Case-Laws Service Tax Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392760