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Service Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

CENVAT Credit - common input services used for taxable as well ...


Court Sets Aside Demand on CENVAT Credit Miscalculation for IT and Software Services u/r 6(3A.

July 13, 2020

Case Laws     Service Tax     AT

CENVAT Credit - common input services used for taxable as well as exempt goods - It appeared to Revenue that while calculating the percentage of ineligible credit under Rule 6(3A), appellants have not included the amount of cenvat credit availed on Information Technology and Software Services contending that such ITSS is also a taxable output service, which contention appears to be incorrect - Demand set aside.

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