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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

CENVAT Credit - service tax paid by job-worker - The credit of ...


CENVAT Credit Entitlement Confirmed: Service Tax Paid by Job Worker Qualifies for Credit, Even if Not Due.

December 29, 2018

Case Laws     Central Excise     AT

CENVAT Credit - service tax paid by job-worker - The credit of tax “paid” is available to the recipient and the law does not talk about the tax payable. As such, the job worker having paid the tax, whether payable or not, the appellant was entitled to the credit.

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