Cenvat Credit Admissible Once Service Tax Is Paid and Supported by Valid Invoice, Irrespective of Someone Else Paying — CESTAT

The CESTAT held that Cenvat credit is admissible once service tax is paid and supported by a valid invoice, regardless of whether the payment was made by the service provider or recipient. This ruling simplifies input credit claims, underscoring the documentary basis over the payer identity. It reduces compliance burdens and provides relief in intra-group or third-party pay scenarios, enhancing clarity in Cenvat credit entitlements.