https://www.taxtmi.com/caselaws?id=436896 Cenvat credit of service tax paid on input services cannot be denied to the recipient where the service provider was registered, the tax was actually remitted to the Government, and the provider-side assessment remained undisturbed. Rule 3(1) permits credit subject to receipt of service and prescribed documentation under Rule 9, while Rule 14 and the recovery provisions apply only where credit is wrongly taken and utilised. The recipient's jurisdictional authorities cannot reject credit merely by reappraising the nature of the transaction or invoice at the recipient level when the provider's tax payment has not been reopened. en-us Thu, 13 Apr 2023 00:00:00 +0530 Mon, 19 Jan 2026 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436896 Cenvat credit of service tax paid on input services cannot be denied to the recipient where the service provider was registered, the tax was actually remitted to the Government, and the provider-side assessment remained undisturbed. Rule 3(1) permits credit subject to receipt of service and prescribed documentation under Rule 9, while Rule 14 and the recovery provisions apply only where credit is wrongly taken and utilised. The recipient's jurisdictional authorities cannot reject credit merely by reappraising the nature of the transaction or invoice at the recipient level when the provider's tax payment has not been reopened. Case-Laws Service Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436896