https://www.taxtmi.com/caselaws?id=763085 CESTAT Ahmedabad allowed majority of CENVAT credit claims in this service tax case. The tribunal held that credit cannot be denied at recipient's end when service providers have paid tax, following established precedent. Credits were allowed for business support services, management consultancy, guest house services (for manufacturing units), event management, outdoor catering, and real estate services. However, credit was denied for invoices in sister concerns' names rather than appellant's or head office name. The tribunal confirmed demands totaling Rs. 1,04,261 for invoices with different addresses and commercial construction services, while setting aside remaining demands. Interest and penalties were imposed on confirmed demands. en-us Wed, 11 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 07:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763085 CESTAT Ahmedabad allowed majority of CENVAT credit claims in this service tax case. The tribunal held that credit cannot be denied at recipient's end when service providers have paid tax, following established precedent. Credits were allowed for business support services, management consultancy, guest house services (for manufacturing units), event management, outdoor catering, and real estate services. However, credit was denied for invoices in sister concerns' names rather than appellant's or head office name. The tribunal confirmed demands totaling Rs. 1,04,261 for invoices with different addresses and commercial construction services, while setting aside remaining demands. Interest and penalties were imposed on confirmed demands. Case-Laws Central Excise Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763085