Service Tax collected from any person to be deposited with Central Government before availing Cenvat Credit

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..... ice/10/2010/Pt Dated: 13/07/2012 TRADE NOTICE NO. 10/2012 Sub:- Service Tax collected from any person to be deposited with Central Government before availing Cenvat Credit - Reg. It is brought to the notice of all the members of Trade and Industry that large scale evasion of service tax by service providers providing Security Agency Ser .....

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..... in any manner as representing service tax, shall forthwith pay the amount so collected to the credit of the Central Government. As per proviso sub-rule (6) of Rule 9 of CENVAT Credit Rules, 2004, read as under, (6) The manufacturer of final products or the provider of output service shall maintain proper records for the receipt and consumption of the input service .....

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