2022 (10) TMI 1290

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....) for the Respondent RAMESH NAIR The brief facts of the case are that the appellant is a service recipient and paid the service tax in respect of services received from service provider whereas, the service tax liability statutorily was on the service provider. The appellant have taken the cenvat credit in respect of such service tax paid by them under reverse charge mechanism on the strengt....

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....d) • CHOICE LAB LTD.- 2016 (341) ELT 604 (Guj.) • SYNPOL PRODUCTS LTD.- 2016 (335) ELT 697 (Tri-Ahmd) • MEGHALAYA CAST & IRON ALLOYS P.LTD.- 2019 (367) ELT 231 (Meghalaya) • KARTHIK ENGINEERS P.LTD.- 2014 (308) ELT 550 (Tri.Ahmd) • SDL AUTO P.LTD., FARIDABAD- 2013 (294) ELT 577 (Tri.-Del.) • RENAISSANCE JEWELLERY LTD.,- ....

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....vat Credit Rules that the cenvat credit can be allowed only when service tax is paid by the service provider. The fact is not under dispute that the appellant was received the services which was suffered service tax, the government exchequer has received the service tax amount. In such case the compliance of the Cenvat Credit Rules stand fulfilled therefore, on the ground that the appellant have p....