https://www.taxtmi.com/caselaws?id=779657 CESTAT Chandigarh allowed the appeal, holding that appellants are entitled to CENVAT credit of excess service tax paid under the reverse charge mechanism per Rule 3(1) CCR 2004, irrespective of whether the duty was payable or whether an exemption was available. The tribunal rejected denial of credit based solely on invoices being in the name of an unregistered premises, finding that proof of tax payment and invoices suffices. The impugned order was set aside as the issues were no longer res integra. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779657 CESTAT Chandigarh allowed the appeal, holding that appellants are entitled to CENVAT credit of excess service tax paid under the reverse charge mechanism per Rule 3(1) CCR 2004, irrespective of whether the duty was payable or whether an exemption was available. The tribunal rejected denial of credit based solely on invoices being in the name of an unregistered premises, finding that proof of tax payment and invoices suffices. The impugned order was set aside as the issues were no longer res integra. Case-Laws Service Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779657