Cenvat credit cannot be denied for service tax payment as a recipient instead of as a service provider

Srini Link Vs C.C.E & S.T. (CESTAT Ahmedabad)

Cenvat credit cannot be denied for service tax payment as a recipient instead of as a service provider

CESTAT find that the cenvat credit was denied to the appellant on the ground that the service tax was paid by the appellant as a recipient whereas, it was supposed to be paid by the service provider. In this regard, I find that there is no specific condition in the Cenvat Credit Rules that the cenvat credit can be allowed only when service tax is paid

Please become a Premium member. If you are already a Premium member, login here to access the full content.