https://www.taxtmi.com/caselaws?id=787677 Appellant was held entitled to Cenvat credit for input services used in manufacture because the supplier had discharged service tax and that payment was accepted by the supplier's jurisdictional authority; consequently the recipient cannot be deprived of credit on the basis of re classification or non taxability as asserted by a different territorial assessing officer. The analysis emphasises the legal effect of supplier tax payment and its acceptance, the characterisation of services as input services, and limits on reassessment by the recipient's jurisdictional officer; the denial of credit was set aside with consequential relief. en-us Tue, 17 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787677 Appellant was held entitled to Cenvat credit for input services used in manufacture because the supplier had discharged service tax and that payment was accepted by the supplier's jurisdictional authority; consequently the recipient cannot be deprived of credit on the basis of re classification or non taxability as asserted by a different territorial assessing officer. The analysis emphasises the legal effect of supplier tax payment and its acceptance, the characterisation of services as input services, and limits on reassessment by the recipient's jurisdictional officer; the denial of credit was set aside with consequential relief. Case-Laws Service Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787677