https://www.taxtmi.com/caselaws?id=439931 Tripartite agreements between the service recipient, dealers and insurer establishing dealers' role and services render the invoices admissible for cenvat credit so long as the services qualify as input service under CCR 2004 and are not on the exclusion list; consequence: the recipient is entitled to credit. Recorded statements of a few dealers lacking corroboration have insufficient evidentiary value, and absence of allegation regarding non-recording of transactions undermines denial. Coordinate decisions indicate that credit at recipient's end cannot be denied unless the dealer's assessment is revised, which has not occurred. en-us Tue, 04 Jul 2023 00:00:00 +0530 Mon, 19 Jan 2026 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439931 Tripartite agreements between the service recipient, dealers and insurer establishing dealers' role and services render the invoices admissible for cenvat credit so long as the services qualify as input service under CCR 2004 and are not on the exclusion list; consequence: the recipient is entitled to credit. Recorded statements of a few dealers lacking corroboration have insufficient evidentiary value, and absence of allegation regarding non-recording of transactions undermines denial. Coordinate decisions indicate that credit at recipient's end cannot be denied unless the dealer's assessment is revised, which has not occurred. Case-Laws Service Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439931