Cenvat credit cannot denied to the service recipient for non-payment of Service tax by the service provider
Last updated: 12 December 2015
Court :
CESTAT, Ahmedabad
Brief :
The Hon’ble CESTAT, Ahmedabad, held that a service recipient can only see the Cenvatable document under which Service tax paid/ payable has been indicated. However, it is not the case of the revenue that the service provider does not exist. Hence, the Appellant has correctly availed the Cenvat credit and it is not deniable.
Citation :
Memories Photography Studio Vs. Commr. of C. EX. & S.T., Vadodara
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Bimal Jain
Published in Service Tax
Views : 2625
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