No CENVAT credit of Service Tax denied at Recipient end without opening Assessment at service providers end: CESTAT [Read Order]

CENVAT credit cannot denied at the recipient's end without opening an assessment at the service provider's end
By Shabna Rahim - On December 8, 2023 5:30 pm - 2 mins read
CENVAT - Service Tax denied - Assessment at service providers - CESTAT - service tax - taxscan

The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of service tax cannot be denied at the recipient’s end without opening an assessment at the service provider’s end.  Tata AIG General Insurance Co. Ltd, the appellant assessee was engaged in the business of providing general insurance…

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