https://www.taxtmi.com/caselaws?id=793202 CENVAT credit of service tax charged on dealer commission and allied support services could not be denied to the recipient merely because the Department re-characterised the transaction. The Tribunal applied its earlier ruling that, where the service provider had invoiced, collected, and paid service tax on the transaction, the recipient's credit remains admissible unless the assessment at the service provider's end is first reopened or revised. On that basis, the denial of credit was unsustainable, and the connected demand, interest, and penalty were set aside with consequential relief. en-us Fri, 08 May 2026 00:00:00 +0530 Thu, 11 Jun 2026 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793202 CENVAT credit of service tax charged on dealer commission and allied support services could not be denied to the recipient merely because the Department re-characterised the transaction. The Tribunal applied its earlier ruling that, where the service provider had invoiced, collected, and paid service tax on the transaction, the recipient's credit remains admissible unless the assessment at the service provider's end is first reopened or revised. On that basis, the denial of credit was unsustainable, and the connected demand, interest, and penalty were set aside with consequential relief. Case-Laws Service Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793202