https://www.taxtmi.com/caselaws?id=767678 Where tax paid on an activity has been accepted by the Revenue, CENVAT credit on input services used for that activity cannot be denied merely because the underlying activity is alleged not to amount to manufacture or provision of service. Applying that principle, the credit claim was not rejected on merits. However, the record did not clearly show whether the service tax paid during the relevant period was equal to or greater than the CENVAT credit availed, so factual verification was still necessary. The matter was therefore remanded to the original authority for fresh adjudication and verification of tax payment against credit availed. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767678 Where tax paid on an activity has been accepted by the Revenue, CENVAT credit on input services used for that activity cannot be denied merely because the underlying activity is alleged not to amount to manufacture or provision of service. Applying that principle, the credit claim was not rejected on merits. However, the record did not clearly show whether the service tax paid during the relevant period was equal to or greater than the CENVAT credit availed, so factual verification was still necessary. The matter was therefore remanded to the original authority for fresh adjudication and verification of tax payment against credit availed. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767678