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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

CENVAT Credit - credit of 100% of service tax paid on works ...


Appellant Entitled to 100% CENVAT Credit on Works Contract Services; Full Service Tax Credit Upheld by Court.

October 29, 2018

Case Laws     Service Tax     AT

CENVAT Credit - credit of 100% of service tax paid on works contract service instead of 50% under partial reverse charge basis - on the service tax paid by the appellant credit is legally available and it cannot be said that amount paid by the appellant is not service tax and on this ground, credit cannot be denied.

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