https://www.taxtmi.com/caselaws?id=434578 Cenvat credit could not be denied to the recipient where service tax on commission invoices had already been discharged by automotive dealers and accepted by the jurisdictional authorities. The Tribunal held that once the tax liability at the supplier's end stood assessed and the invoices reflected taxable services, consequential credit could not be rejected merely because the department questioned the underlying commission arrangement. An IRDA clarification supporting the outsourcing arrangement was also noted as relevant and not open to disregard by the revenue. The alleged bar on commission under Section 40 of the Insurance Act did not affect credit entitlement when the tax had reached the Government, so the demand, interest, and penalty failed. en-us Mon, 06 Feb 2023 00:00:00 +0530 Mon, 01 Jan 2024 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434578 Cenvat credit could not be denied to the recipient where service tax on commission invoices had already been discharged by automotive dealers and accepted by the jurisdictional authorities. The Tribunal held that once the tax liability at the supplier's end stood assessed and the invoices reflected taxable services, consequential credit could not be rejected merely because the department questioned the underlying commission arrangement. An IRDA clarification supporting the outsourcing arrangement was also noted as relevant and not open to disregard by the revenue. The alleged bar on commission under Section 40 of the Insurance Act did not affect credit entitlement when the tax had reached the Government, so the demand, interest, and penalty failed. Case-Laws Service Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434578