https://www.taxtmi.com/caselaws?id=795473 CENVAT credit should not be denied solely because its utilisation for service-tax payment was not reported in ST-3 returns where the receipt of input services, tax payment, and nexus with output services are established through acceptable business records. The discussion notes that the CENVAT scheme prevents cascading taxes and should not be defeated by hyper-technical reporting deficiencies. However, the claimant must produce documents substantiating both availment and utilisation of the credit. The credit claim requires fresh examination of the documents under the principles governing CENVAT credit admissibility. en-us Wed, 15 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795473 CENVAT credit should not be denied solely because its utilisation for service-tax payment was not reported in ST-3 returns where the receipt of input services, tax payment, and nexus with output services are established through acceptable business records. The discussion notes that the CENVAT scheme prevents cascading taxes and should not be defeated by hyper-technical reporting deficiencies. However, the claimant must produce documents substantiating both availment and utilisation of the credit. The credit claim requires fresh examination of the documents under the principles governing CENVAT credit admissibility. Case-Laws Service Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795473