https://www.taxtmi.com/caselaws?id=769482 CESTAT Allahabad dismissed revenue's appeal regarding CENVAT credit on input services under Reverse Charge Mechanism. The appellant had taken credit based on invoices in June 2017 and paid service tax via challan in July 2017. The tribunal held that while Rule 9 prescribes challan as document for credit, it must be read with Rule 4(7). Since credit admissibility was undisputed and appellant declared credit only after payment, the premature availment was merely procedural lapse. Following Gujarat Pipavav Port Ltd precedent, tribunal ruled credit cannot be denied entirely for procedural timing issues, requiring only interest payment without penalty. en-us Fri, 25 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769482 CESTAT Allahabad dismissed revenue's appeal regarding CENVAT credit on input services under Reverse Charge Mechanism. The appellant had taken credit based on invoices in June 2017 and paid service tax via challan in July 2017. The tribunal held that while Rule 9 prescribes challan as document for credit, it must be read with Rule 4(7). Since credit admissibility was undisputed and appellant declared credit only after payment, the premature availment was merely procedural lapse. Following Gujarat Pipavav Port Ltd precedent, tribunal ruled credit cannot be denied entirely for procedural timing issues, requiring only interest payment without penalty. Case-Laws Service Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769482