https://www.taxtmi.com/caselaws?id=307583 CENVAT credit taken on invoices issued by automobile dealers and manufacturers cannot be denied merely because the services described in those invoices are alleged not to have been actually provided or received. Applying earlier Tribunal reasoning under the CENVAT Credit Rules, 2004 and the service tax framework, the recipient-side credit was held to remain valid where dealer-wise service tax had been levied and the provider's assessment had not been lawfully reopened or disturbed. On that basis, the impugned demand, interest and penalty were set aside in favour of the assessee. en-us Wed, 19 Oct 2022 00:00:00 +0530 Sun, 23 Apr 2023 13:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307583 CENVAT credit taken on invoices issued by automobile dealers and manufacturers cannot be denied merely because the services described in those invoices are alleged not to have been actually provided or received. Applying earlier Tribunal reasoning under the CENVAT Credit Rules, 2004 and the service tax framework, the recipient-side credit was held to remain valid where dealer-wise service tax had been levied and the provider's assessment had not been lawfully reopened or disturbed. On that basis, the impugned demand, interest and penalty were set aside in favour of the assessee. Case-Laws Service Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307583