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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

CENVAT Credit of service tax paid - outstanding dues - ...


Respondent Entitled to CENVAT Credit After Paying Full Service Tax; Rule 4(7) Restriction Not Applicable.

November 19, 2018

Case Laws     Service Tax     AT

CENVAT Credit of service tax paid - outstanding dues - restriction under Rule 4(7) - since the respondent had paid the entire Service Tax on which they were liable for taking the credit i.e. on the amount as mentioned in the Bill/invoice, they were entitled to avail credit.

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