Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Cenvat Credit Eligibility | Good Faith Recipient Not Liable for Supplier's Fraud Under Service Tax : CESTAT Kolkata
CESTAT Kolkata rules that Cenvat credit cannot be denied to a recipient acting in good faith, even if input service providers are non-existent or tax-evading. The ruling protects businesses from penalization due to supplier fraud, reinforcing the principle of good faith in tax compliance.