https://www.taxtmi.com/caselaws?id=30211 Cenvat credit of service tax paid by a sub-contractor on repair services could not be denied to the recipient assessee where the underlying agreement between the assessee and the sub-contractor existed and service tax had in fact been paid by the supplier. The recipient could not reopen the correctness of that tax payment at its end to defeat credit. The Service Tax Credit Rules were operative from 01.08.2002, so credit was available from inception; the 2004 alignment of the credit rules did not remove that earlier entitlement. The denial of credit was therefore unsustainable and the assessee was entitled to avail the credit. en-us Fri, 16 May 2008 00:00:00 +0530 Tue, 29 Apr 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30211 Cenvat credit of service tax paid by a sub-contractor on repair services could not be denied to the recipient assessee where the underlying agreement between the assessee and the sub-contractor existed and service tax had in fact been paid by the supplier. The recipient could not reopen the correctness of that tax payment at its end to defeat credit. The Service Tax Credit Rules were operative from 01.08.2002, so credit was available from inception; the 2004 alignment of the credit rules did not remove that earlier entitlement. The denial of credit was therefore unsustainable and the assessee was entitled to avail the credit. Case-Laws Service Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30211