https://www.taxtmi.com/caselaws?id=794044 CENVAT credit on service tax paid for deposit insurance premium was treated as admissible where the record showed tax payment before credit was availed, even though the invoices were issued later. The dispute turned on timing of availment, and the evidence did not support the Revenue's claim that credit had been taken without payment of tax on the underlying service. On that basis, credit could not be denied merely because the invoices post-dated the tax remittance, and the demand for reversal was held unsustainable. en-us Wed, 24 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794044 CENVAT credit on service tax paid for deposit insurance premium was treated as admissible where the record showed tax payment before credit was availed, even though the invoices were issued later. The dispute turned on timing of availment, and the evidence did not support the Revenue's claim that credit had been taken without payment of tax on the underlying service. On that basis, credit could not be denied merely because the invoices post-dated the tax remittance, and the demand for reversal was held unsustainable. Case-Laws Service Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794044