2016 (4) TMI 1199

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..... ot realised for which such receivable amount is written off as bad debt, the appellant cannot be directed to reverse proportionate Cenvat credit - Law is well settled that where tax paid has gone into the treasury, appellant is entitled to credit - appeal allowed - decided in favor of appellant. - E/42575/2014 - FINAL ORDER NO. 40673 / 2016 - Dated:- 25-4-2016 - Shri D.N. Panda, Judicial Membe .....

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..... ent receivable of service provided could not be realised. In such a scenario, the matter is not of Division Bench. Therefore, the matter is taken up for disposal. 4. When there is no mandate of the statute to direct reversal of the Cenvat credit already availed in respect of the Output Service provided and the consideration thereof not realised for which such receivable amount is written off as .....

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