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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

CENVAT Credit - service tax on that portion of value of services ...


Assessee Entitled to CENVAT Credit Despite Retaining Performance Guarantee u/r 4(7), Cenvat Credit Rules, 2004.

December 6, 2019

Case Laws     Service Tax     HC

CENVAT Credit - service tax on that portion of value of services which was not paid by the assessee at the time of taking credit and was retained as performance guarantee - Rule 4(7) of the Cenvat Credit Rules, 2004 - The question of law is answered against the Revenue

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