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2018 (7) TMI 1008 - AT - Service TaxUtilization of CENVAT Credit - reverse charge mechanism - output services - whether the CENVAT credit availed by the appellants can be utilized towards the payment of input service paid on the basis of reverse charge mechanism? - Held that:- The jurisdictional High Court of Karnataka in the case of M/s. Aravind Fashions [2011 (9) TMI 852 - KARNATAKA HIGH COURT] observed that Order of the Tribunal sustained in which it was held that prior to 19.4.2006 recipient of services who was liable to pay service tax was entitled to avail cenvat credit for the purpose of making payment of service tax on import of services. Utilization of credit allowed - appeal allowed - decided in favor of appellant.
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