Once payment of service tax made by service provider to Treasury, assessee may not be denied benefit of Cenvat credit subject to proving use of service in accordance with law

CESTAT, NEW DELHI BENCH Jayaswals Neco Industries Ltd. (Steel Plant Div.) V/s. Commissioner of Central Excise  FINAL ORDER NO. 448 OF 2011 SM (BR) APPEAL NO. E/323 OF 2009-SM JULY 12, 2011 ORDER 1. The dispute relates to disallowance of cenvat credit of Rs. 27,996/- towards service tax on insurance premium paid and service tax of Rs. 81,285/- paid against business auxiliary service availed by the appellant. Both the authorities held against the appellant finding that there was no evidence suggesting eligibility to the credit of service tax paid by the appellant. In case of in...