2015 (3) TMI 1105

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..... hat:- It is nobody's case that the service when it was rendered was not taxable or exempt. In fact it is not even a case that service has not been rendered. The amount that was to be received has not been received. During the relevant period service tax was payable only when the consideration was received. We agree that appellant has made out a prima facie case in their favour under the facts and .....

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..... vat Credit Rules 2004 they are not eligible to take Cenvat credit attributable to such output services which were written off in the books of accounts. The amount demanded is Cenvat credit so utilized. The appellants are providing Telecommunication Services. 2. Learned counsel submitted that the authorities have erred in taking a view that written off of irrecoverable amounts for services rendere .....

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