Service Tax Credit and Utilised, Service Tax

[HITENDRA DAVE]

Dear  Sir

please advice we are manufacturing  unit and taking cenvat credit on input services  and  same shown in ER-1  my Question is , shall we  adjust the output services tax against input services  tax and show the same in monthly and yearly service tax return  and ER-1

 

Posts / Replies

[Pradeep Khatri]

There are certain output services and their service tax liability needs to be paid through Cash Payment/GAR-7.  Before adjusting the input service tax  towards each and every  output service tax, please consider this aspect also.

[Ramanujam Varadarajan]

Once an eligible Cenvat credit is availed, there is no restriction in its utilisation against service tax liability of any of the OUTPUT SERVICES rendered.