https://www.taxtmi.com/caselaws?id=442164 CENVAT credit cannot be denied to the recipient merely because the tax on electricity consumption charges was disputed or wrongly paid by the supplier. The text states that credit taken on tax actually paid may remain available where the levy was otherwise refundable and the transaction is revenue neutral. Any challenge to the legality of the tax payment must be examined at the service provider's end, not by withholding credit from the recipient when tax had in fact been collected and paid. The billing arrangement for electricity-related charges was not accepted as a basis to refuse credit. CENVAT credit was therefore admissible at the recipient's end. en-us Tue, 22 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442164 CENVAT credit cannot be denied to the recipient merely because the tax on electricity consumption charges was disputed or wrongly paid by the supplier. The text states that credit taken on tax actually paid may remain available where the levy was otherwise refundable and the transaction is revenue neutral. Any challenge to the legality of the tax payment must be examined at the service provider's end, not by withholding credit from the recipient when tax had in fact been collected and paid. The billing arrangement for electricity-related charges was not accepted as a basis to refuse credit. CENVAT credit was therefore admissible at the recipient's end. Case-Laws Service Tax Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442164