https://www.taxtmi.com/caselaws?id=445581 The CESTAT Mumbai held that CENVAT credit cannot be denied merely due to incorrect service descriptions in invoices when the service provider used formats provided by the appellant. The case involved a motor vehicle dealer providing services to an insurance company, with invoices raised using appellant's prescribed format. Despite contractual discrepancies regarding payment modalities and the department's concerns about commission structures, the tribunal ruled that since service tax liability was properly discharged by service providers and remained undisputed, credits cannot be denied to the recipient who availed legitimate input services. The tribunal emphasized that assessment of service provision by the provider must be opened before denying CENVAT credits to recipients. Appeal was allowed. en-us Wed, 08 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445581 The CESTAT Mumbai held that CENVAT credit cannot be denied merely due to incorrect service descriptions in invoices when the service provider used formats provided by the appellant. The case involved a motor vehicle dealer providing services to an insurance company, with invoices raised using appellant's prescribed format. Despite contractual discrepancies regarding payment modalities and the department's concerns about commission structures, the tribunal ruled that since service tax liability was properly discharged by service providers and remained undisputed, credits cannot be denied to the recipient who availed legitimate input services. The tribunal emphasized that assessment of service provision by the provider must be opened before denying CENVAT credits to recipients. Appeal was allowed. Case-Laws Service Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445581