https://www.taxtmi.com/caselaws?id=446619 The CESTAT Mumbai dismissed the appellant's claim for CENVAT credit on dredging services for creek bed deepening. The tribunal held that while the appellant paid for the dredging service to enable barge access, they were not the recipient of the service under CENVAT Credit Rules 2004. Since the dredged waters belonged to the Republic of India with administrative control vested in Maharashtra Maritime Board, the MMB was deemed the actual service recipient. The tribunal emphasized that CENVAT credit eligibility requires being the recipient of input service, and payment alone does not establish this qualification, making the credit claim untenable. en-us Wed, 06 Dec 2023 00:00:00 +0530 Fri, 08 Dec 2023 08:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446619 The CESTAT Mumbai dismissed the appellant's claim for CENVAT credit on dredging services for creek bed deepening. The tribunal held that while the appellant paid for the dredging service to enable barge access, they were not the recipient of the service under CENVAT Credit Rules 2004. Since the dredged waters belonged to the Republic of India with administrative control vested in Maharashtra Maritime Board, the MMB was deemed the actual service recipient. The tribunal emphasized that CENVAT credit eligibility requires being the recipient of input service, and payment alone does not establish this qualification, making the credit claim untenable. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446619