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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

CENVAT Credit - six months / one year from the date of issue of ...


CENVAT Credit Valid from Receipt of Goods/Services; Not Affected by Accounting Entries; Avail Within 6 Months/1 Year.

March 6, 2020

Case Laws     Service Tax     AT

CENVAT Credit - six months / one year from the date of issue of the invoices/ bills/ challans - The right to cenvat credit accrues on the date when the goods or service in question is received by an assessee, and such right cannot be modified just for making accounting entry in the other books or Part-II of the cenvat credit register (RG-23A) - Credit cannot be denied - AT

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