https://www.taxtmi.com/caselaws?id=462893 Cenvat credit could not be denied merely because the service recipient, rather than the service provider, discharged the service tax, since the Credit Rules imposed no condition requiring payment only by the provider and the tax had been deposited into the Government exchequer. A challan evidencing such payment was also accepted as a valid document for availing credit, the point being treated as settled by prior authorities. The denial of credit on both grounds was therefore unsustainable, and entitlement to credit was upheld. en-us Wed, 19 Oct 2022 00:00:00 +0530 Wed, 23 Jul 2025 20:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462893 Cenvat credit could not be denied merely because the service recipient, rather than the service provider, discharged the service tax, since the Credit Rules imposed no condition requiring payment only by the provider and the tax had been deposited into the Government exchequer. A challan evidencing such payment was also accepted as a valid document for availing credit, the point being treated as settled by prior authorities. The denial of credit on both grounds was therefore unsustainable, and entitlement to credit was upheld. Case-Laws Central Excise Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462893