https://www.taxtmi.com/caselaws?id=30333 The Appellate Tribunal CESTAT New Delhi, in a case concerning the disallowance of Service Tax on output service from Cenvat credit, allowed the appeals filed by the appellants. The Tribunal clarified that under the CENVAT credit Rules, if a person liable for paying service tax does not provide a taxable service but is liable to pay service tax on a service received, that service shall be deemed as the output service. As a result, the demand of service tax and the penalty imposed were set aside, granting relief to the appellants and rejecting the Revenue's appeal for an enhancement of penalty. en-us Mon, 07 Jan 2008 00:00:00 +0530 Fri, 22 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30333 The Appellate Tribunal CESTAT New Delhi, in a case concerning the disallowance of Service Tax on output service from Cenvat credit, allowed the appeals filed by the appellants. The Tribunal clarified that under the CENVAT credit Rules, if a person liable for paying service tax does not provide a taxable service but is liable to pay service tax on a service received, that service shall be deemed as the output service. As a result, the demand of service tax and the penalty imposed were set aside, granting relief to the appellants and rejecting the Revenue's appeal for an enhancement of penalty. Case-Laws Service Tax Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30333