2026 (2) TMI 908

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....a Devi, Member (Technical) For the Appellant : Mr. Syed Peeran and Ms. Samruddhi Shetty, Advocates For the Respondent : Mr. M. Sreekanth, Supt. (AR) ORDER PER : D.M. MISRA: Heard both sides and perused the records. 2. This is an appeal filed against Order-in-Original No. BLR-EXCUS-003-COM-60-15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Bangalore. 3. Bri....

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....is no longer res integra and it is a settled principle of law that merely because the provider of taxable output service could not realize the amount from the service recipient or such amount is written off as bad debt would not disentitle them from availing cenvat credit on the input services used for rendering taxable output services. In similar circumstances, in their own case, reported as M/s.....

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....ether the appellant is required to reverse cenvat credit availed on input services attributable to output services, which was later written off from the books of accounts as bad debts. Undisputed facts of the case are that the appellant had rendered 'Telecommunication Services' during the relevant period and raised invoices indicating the amount of service tax paid on such service. Since, the amou....