https://www.taxtmi.com/highlights?id=69821 CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by invoking Rule 4A (1) of the ST Rules even if the service provider issues such invoice beyond the prescribed period of 14days from the date of completion of service/receipt of payment. The obligation to issue the invoice timely has been cast on the service provider and not the service recipient. - AT en-us Thu, 18 May 2023 08:37:27 +0530 Thu, 18 May 2023 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69821 CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by invoking Rule 4A (1) of the ST Rules even if the service provider issues such invoice beyond the prescribed period of 14days from the date of completion of service/receipt of payment. The obligation to issue the invoice timely has been cast on the service provider and not the service recipient. - AT Highlights Central Excise Thu, 18 May 2023 08:37:27 +0530 https://www.taxtmi.com/highlights?id=69821