CENVAT Credit - invoice has been issued by the service provider ...

Service recipient retains CENVAT credit despite late invoicing by provider u/r 4A(1) of Service Tax Rules.

May 18, 2023

Case Laws Central Excise AT

CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by invoking Rule 4A (1) of the ST Rules even if the service provider issues such invoice beyond the prescribed period of 14days from the date of completion of service/receipt of payment. The obligation to issue the invoice timely has been cast on the service provider and not the service recipient. - AT

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CENVAT Credit - invoice has been issued by the service provider ...

Service recipient retains CENVAT credit despite late invoicing by provider u/r 4A(1) of Service Tax Rules.

May 18, 2023

Case Laws Central Excise AT

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