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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Utilization of CENVAT Credit on capital goods for payment of ...


CENVAT Credit Restriction Applies to Excise Duty on Inputs and Services, Not Capital Goods for Reverse Charge Payments.

November 16, 2013

Case Laws     Service Tax     AT

Utilization of CENVAT Credit on capital goods for payment of service tax under reverse charge - Restriction applies for availing credit of duty only in respect of excise duty paid on input or service tax paid on any input services and not capital goods - AT

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