https://www.taxtmi.com/caselaws?id=786760 Cenvat credit on input services attributable to taxable output services is not required to be reversed solely because the provider wrote off the output-service receivable as a bad debt. The note applies binding tribunal precedent to state the legal principle that irrecoverability of consideration for the output service does not defeat entitlement to input-service cenvat credit; therefore the operative effect is that write off of receivables does not automatically trigger reversal of corresponding input-service credit, and the outcome favours retention of the credit. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 19 Feb 2026 07:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786760 Cenvat credit on input services attributable to taxable output services is not required to be reversed solely because the provider wrote off the output-service receivable as a bad debt. The note applies binding tribunal precedent to state the legal principle that irrecoverability of consideration for the output service does not defeat entitlement to input-service cenvat credit; therefore the operative effect is that write off of receivables does not automatically trigger reversal of corresponding input-service credit, and the outcome favours retention of the credit. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786760