2022 (10) TMI 1290

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.... 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 strength of bank challan whereby, the service....

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.... 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.,- 2020-TIOL-1272-CESTAT-AHD * JAY JEE ENTERPRISES, DAMAN- 2021-TIOL-643-CESTAT-AHD * ASHIRWAD FOUNDARIES P.LTD.- 2020....

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....ived 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 paid the service tax therefore the credit is not available is absolutely incorrect in my considered view. 4.1 As regard the contention of the department that the chall....