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2019 (3) TMI 672 - AT - Service TaxCenvat Credit - co-relation between input and output services - utilization of cenvat credit on various input services for payment of output service tax liability for BAS - Held that:- Under the provisions of Rule 3 (1) of CCR 2004 producer of final products or a provider of output service is entitled to take credit of all duty of excise and service tax etc, paid by him which relate to the business of either manufacture or providing of output service - Further Rule 3 sub-rule 4 provides the manner of utilization of the cenvat credit once taken. It is provided that such cenvat credit once taken can be utilized for payment for duty for any final product or payment of service tax on any output service. The scheme of one to one co-relation has been done away with, under the Cenvat Credit Rules, 2004. SCN is misconceived and not maintainable - appeal allowed.
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