CENVAT credit - even in case where the service itself is not ...
Service recipients can claim CENVAT credit even if the service isn't taxable, as long as Service Tax is paid by the provider.
October 12, 2018
Case Laws Central Excise AT
CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by Service recipient
View Source