https://www.taxtmi.com/caselaws?id=769482 CENVAT credit on input services paid under reverse charge could not be denied where entitlement to credit was otherwise established and the only defect was premature utilisation before discharge of the tax. Reading Rule 9 with Rule 4(7) of the CENVAT Credit Rules, 2004, the Tribunal treated the lapse as procedural because the service tax was subsequently paid and returns were filed before the show-cause notice. In the absence of suppression of facts or intent to evade duty, denial of credit and imposition of equal penalty were not warranted, and the appellate authority's reduction of penalty was upheld. en-us Fri, 25 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769482 CENVAT credit on input services paid under reverse charge could not be denied where entitlement to credit was otherwise established and the only defect was premature utilisation before discharge of the tax. Reading Rule 9 with Rule 4(7) of the CENVAT Credit Rules, 2004, the Tribunal treated the lapse as procedural because the service tax was subsequently paid and returns were filed before the show-cause notice. In the absence of suppression of facts or intent to evade duty, denial of credit and imposition of equal penalty were not warranted, and the appellate authority's reduction of penalty was upheld. Case-Laws Service Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769482