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 by the service provider. The fact is not under dispute that the appellant was received the se...