https://www.taxtmi.com/caselaws?id=773476 CESTAT Bangalore allowed the appeal, setting aside the impugned order. The tribunal held that service tax on advances received prior to 18.04.2006 was correctly paid at 10.2% rate, as liability arises on the earlier of invoice date or payment date per Rule 4A of Service Tax Rules, 1994. The appellant properly discharged liability at the prevailing rate when advances were received. Additionally, denial of cenvat credit on input services was unsustainable since eligibility was not questioned, making the confirmation order meritless. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 20 Jun 2025 17:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773476 CESTAT Bangalore allowed the appeal, setting aside the impugned order. The tribunal held that service tax on advances received prior to 18.04.2006 was correctly paid at 10.2% rate, as liability arises on the earlier of invoice date or payment date per Rule 4A of Service Tax Rules, 1994. The appellant properly discharged liability at the prevailing rate when advances were received. Additionally, denial of cenvat credit on input services was unsustainable since eligibility was not questioned, making the confirmation order meritless. Case-Laws Service Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773476