CENVAT Credit - business support services - taxable service ...

CENVAT Credit Valid Unless Dealer's Assessment Revised; Invoices Lacking Service Details Not Grounds for Denial.

April 24, 2023

Case Laws     Service Tax     AT

CENVAT Credit - business support services - taxable service provided or not - invoices were issued without specifying the actual nature of services provided by the dealers - unless and until the assessment made at the dealer’s end is revised or altered, the Cenvat credit availed on the basis of invoices by the recipient’s unit cannot denied/whittled down. - AT

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