https://www.taxtmi.com/caselaws?id=785704 CENVAT credit on cost-sharing payments to a group service provider is examined where invoices were issued and service tax was collected and paid on Business Support Service. The analysis treats invoiced apportionment of group-service costs as not altering the taxable character or gross value of the service under the Finance Act, 1994. It addresses the principle that credit should not be denied to a service recipient where the provider has paid service tax and issued supporting invoices, subject to applicable limitation considerations. The discussion also distinguishes factually inapposite authorities concerning service eligibility and denial of credit. en-us Thu, 22 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 10:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785704 CENVAT credit on cost-sharing payments to a group service provider is examined where invoices were issued and service tax was collected and paid on Business Support Service. The analysis treats invoiced apportionment of group-service costs as not altering the taxable character or gross value of the service under the Finance Act, 1994. It addresses the principle that credit should not be denied to a service recipient where the provider has paid service tax and issued supporting invoices, subject to applicable limitation considerations. The discussion also distinguishes factually inapposite authorities concerning service eligibility and denial of credit. Case-Laws Central Excise Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785704