https://www.taxtmi.com/caselaws?id=786760 Cenvat credit on input services attributable to taxable output services remains available even where the output-service receivable is written off as a bad debt. Non-recovery of consideration from the service recipient does not, by itself, defeat entitlement to credit or require reversal of input-service credit. The stated principle follows Tribunal precedent, including Vodafone Cellular and Krishna Communication, treating irrecoverability of output-service invoices as insufficient grounds for automatic credit reversal. 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 remains available even where the output-service receivable is written off as a bad debt. Non-recovery of consideration from the service recipient does not, by itself, defeat entitlement to credit or require reversal of input-service credit. The stated principle follows Tribunal precedent, including Vodafone Cellular and Krishna Communication, treating irrecoverability of output-service invoices as insufficient grounds for automatic credit reversal. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786760