https://www.taxtmi.com/caselaws?id=412856 The appellant, a service recipient, paid the entire service tax instead of the prescribed division with the service provider. The court held that despite this deviation, the appellant is entitled to Cenvat credit as long as the tax is paid, aligning with established tribunal judgments. The Member allowed the appeal, emphasizing that payment of service tax, irrespective of the liable party, warrants credit eligibility. The decision was supported by prior judgments, settling the issue in favor of the appellant and setting aside the denial of Cenvat credit. en-us Mon, 20 Sep 2021 00:00:00 +0530 Wed, 29 Sep 2021 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412856 The appellant, a service recipient, paid the entire service tax instead of the prescribed division with the service provider. The court held that despite this deviation, the appellant is entitled to Cenvat credit as long as the tax is paid, aligning with established tribunal judgments. The Member allowed the appeal, emphasizing that payment of service tax, irrespective of the liable party, warrants credit eligibility. The decision was supported by prior judgments, settling the issue in favor of the appellant and setting aside the denial of Cenvat credit. Case-Laws Service Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412856