https://www.taxtmi.com/caselaws?id=770209 In a high sea sale transaction, the SC ruled that a purchaser can claim CENVAT credit on service tax paid, even if invoices are in the original importer's name. The court rejected a technical interpretation of Rule 9 of CENVAT Credit Rules, emphasizing substance over form. The appellant, having cleared goods through customs and paid duties, was deemed entitled to the tax credit, overturning the revenue's narrow restrictive approach. en-us Mon, 05 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770209 In a high sea sale transaction, the SC ruled that a purchaser can claim CENVAT credit on service tax paid, even if invoices are in the original importer's name. The court rejected a technical interpretation of Rule 9 of CENVAT Credit Rules, emphasizing substance over form. The appellant, having cleared goods through customs and paid duties, was deemed entitled to the tax credit, overturning the revenue's narrow restrictive approach. Case-Laws Service Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770209