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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Cenvat credit - if services are utilised by the service provider ...


Cenvat Credit Denied on Merit, Demand Overturned Due to Limitation Period; Only Service Users Eligible for Credit.

November 10, 2015

Case Laws     Service Tax     AT

Cenvat credit - if services are utilised by the service provider Cenvat credit can be availed by such service provider and not any other assessee - Credit cannot be allowed - on merit decided against the assessee - however, demand set aside on the ground of period of limitation - AT

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