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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

CENVAT credit - the service provider has not paid the said ...


CENVAT Credit Valid Despite Service Provider's Non-Remittance if Invoices Submitted by Appellant.

April 15, 2017

Case Laws     Service Tax     AT

CENVAT credit - the service provider has not paid the said amount collected to the account of revenue. This definitely cannot be a ground to deny the credit to the appellant who has paid service tax and produced the invoices/hand written bills. - AT

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