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Service Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Non-payment of service tax on the input services - removal of ...

Service Tax

May 6, 2023

Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule (5) of Rule 3 of CCR - Rule 3(5) of the Rules only talks about the Cenvat credit taken on inputs or capital goods. It does not refer to the Cenvat on input service - Demand set aside - AT

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  3. Removal of Inputs as such - reversal of cenvat credit under Rule 3(5) on input services - Recovery of service tax in terms of Rule 3(5) not justified - AT

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