https://www.taxtmi.com/caselaws?id=435308 Service tax payable on reverse charge for services received from abroad could be discharged through available Cenvat credit because the recipient was treated under the statutory scheme as the person liable to pay tax and, for that purpose, as a provider of taxable service. The appellate dismissal for non-compliance with the pre-deposit requirement was interfered with because the merits of the defence had not been examined and the payment method adopted was legally recognised. The matter was remanded to the Commissioner (Appeals) for fresh adjudication after recognising the validity of discharge through Cenvat credit. en-us Tue, 07 Mar 2023 00:00:00 +0530 Fri, 17 Mar 2023 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435308 Service tax payable on reverse charge for services received from abroad could be discharged through available Cenvat credit because the recipient was treated under the statutory scheme as the person liable to pay tax and, for that purpose, as a provider of taxable service. The appellate dismissal for non-compliance with the pre-deposit requirement was interfered with because the merits of the defence had not been examined and the payment method adopted was legally recognised. The matter was remanded to the Commissioner (Appeals) for fresh adjudication after recognising the validity of discharge through Cenvat credit. Case-Laws Service Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435308