The Hon’ble CESTAT Chandigarh in SBI Cards and Payments Services Pvt. Ltd. v. Commissioner of Service Tax, Delhi [Service Tax Appeal No. 55319 of 2013 with 50192 of 2015 dated January 4, 2022] set aside the order confirming the demand for reversal of Cenvat Credit on the amount written off as bad debts. Further, held that there is no such provision in the CENVAT Credit Rules, 2004 (“the CENVAT