HomeIndirect TaxesCENVAT Credit on Pre-April 2011 Services Despite Post-Amendment Billing: CESTAT

CENVAT Credit on Pre-April 2011 Services Despite Post-Amendment Billing: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has allowed CENVAT credit holding that credit eligibility depends on the date of provision of services and not on the timing of invoicing or payment. The bench ofAngad Prasad, Member (Judicial) andA.K. Jyotishi (Technical Member) has observed that a beneficial credit validly earned under…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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