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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Reversal of CENVAT Credit - providing of taxable as well as ...

Case Laws     Service Tax

July 19, 2019

Reversal of CENVAT Credit - providing of taxable as well as exempt service - since the respondent had availed only proportionate credit, the respondent was not legally required to pay 8%/10% amount under rule 6(3) of the Rules, since it can be said to have maintained separate accounts as required under rule 6(2) of the Rules.

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