https://www.taxtmi.com/caselaws?id=444273 For CENVAT credit under Rule 4(7) of the CENVAT Credit Rules, 2004, as applicable before 1 April 2011, admissibility turned on whether payment for the input service and the corresponding service tax had been made. The text states that construction and repair of a water reservoir, together with the invoices and payments, were completed before 1 April 2011, so a later ledger entry in March 2012 was not the material date. It also records that the contrary finding on the timing of the work and invoices was unsupported by the record. On that basis, the disallowance of credit and consequential recovery were treated as unsustainable. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444273 For CENVAT credit under Rule 4(7) of the CENVAT Credit Rules, 2004, as applicable before 1 April 2011, admissibility turned on whether payment for the input service and the corresponding service tax had been made. The text states that construction and repair of a water reservoir, together with the invoices and payments, were completed before 1 April 2011, so a later ledger entry in March 2012 was not the material date. It also records that the contrary finding on the timing of the work and invoices was unsupported by the record. On that basis, the disallowance of credit and consequential recovery were treated as unsustainable. Case-Laws Service Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444273