https://www.taxtmi.com/caselaws?id=416931 The Court dismissed the Revenue's appeal challenging the CESTAT order that allowed the respondent's appeal regarding the utilization of Cenvat Credit for service tax on input services. The Court considered the definitions of "output service" and "person liable for paying service tax," along with relevant provisions of the Service Tax Act and Rules. Citing precedents like Aravind Fashions Ltd. and Godavari Sugar Mills Ltd., the Court upheld the respondent's right to use Cenvat Credit. Despite the Revenue's contentions, the Court favored the respondent, emphasizing the application of legal frameworks and precedents in allowing the utilization of Cenvat Credit for service tax payment on input services. en-us Thu, 16 Dec 2021 00:00:00 +0530 Wed, 12 Jan 2022 08:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416931 The Court dismissed the Revenue's appeal challenging the CESTAT order that allowed the respondent's appeal regarding the utilization of Cenvat Credit for service tax on input services. The Court considered the definitions of "output service" and "person liable for paying service tax," along with relevant provisions of the Service Tax Act and Rules. Citing precedents like Aravind Fashions Ltd. and Godavari Sugar Mills Ltd., the Court upheld the respondent's right to use Cenvat Credit. Despite the Revenue's contentions, the Court favored the respondent, emphasizing the application of legal frameworks and precedents in allowing the utilization of Cenvat Credit for service tax payment on input services. Case-Laws Service Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416931