Rule 6(3)(c) restricting utilization of credit for payment of ...
Rule 6(3)(c) Limits Credit Use for Service Tax Payments to 20%, Except for Capital Goods and Rule 6(5) Inputs.
June 16, 2017
Case Laws Service Tax AT
Rule 6(3)(c) restricting utilization of credit for payment of service tax on output services to 20% of amount is attracted – but such restriction is not applicable on capital goods credit & service tax credit in respect of 17 input services specified in Rule 6(5) - AT
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