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Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

CENVAT Credit - input services - retention of part payment of ...


CENVAT Credit Allowed on Input Services Despite Partial Payment Retention u/r 4(7) After Full Payment Completion (7.

April 8, 2019

Case Laws     Service Tax     AT

CENVAT Credit - input services - retention of part payment of input services - Rule 4 (7) of Cenvat Credit Rules - irrespective of retention, the amount was paid at the end of stipulated period after the completion of the project - Credit allowed.

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