https://www.taxtmi.com/caselaws?id=415857 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the appellant's appeal regarding the utilization of cenvat credit for payment of service tax on output services. The Tribunal found that the explanation clause in Rule 3 of the Cenvat Credit Rules, 2004, restricted such utilization when the service recipient is liable to pay tax. The Tribunal emphasized the clarity of this restriction and distinguished the appellant's case from previous judgments, leading to the dismissal of the appeal on 10.12.2021. en-us Fri, 10 Dec 2021 00:00:00 +0530 Wed, 30 Mar 2022 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415857 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the appellant's appeal regarding the utilization of cenvat credit for payment of service tax on output services. The Tribunal found that the explanation clause in Rule 3 of the Cenvat Credit Rules, 2004, restricted such utilization when the service recipient is liable to pay tax. The Tribunal emphasized the clarity of this restriction and distinguished the appellant's case from previous judgments, leading to the dismissal of the appeal on 10.12.2021. Case-Laws Service Tax Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415857