Cenvat Credit cannot be Disallowed under CCR when Assessee Regularly availed Cenvat Credit of Input Service in Books of Account: CESTAT [Read Order]

The Tribunal observed that the appellant has regularly taken Cenvat credit of input service tax in their books of accounts after making payment to the service providers

The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that cenvat Credit cannot be disallowed under CENVAT Credit Rules, 2002 ( CCR ) when assessee regularly availed cenvat credit of input service in books of account. Sri Sai Communications is a partnership firm mainly engaged in the…

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