Friday, 15 May 2015

Credit of service tax paid under reverse charge can be taken on basis of TR-6 Challan

Cenvat Credit : Credit of service tax paid on GTA Services under reverse charge can be taken based on TR-6 challans even for period prior to 16-6-2005 when reference to said challan was added in rule 9(1) of CENVAT Credit Rules; rule 9 is procedural aspect and cannot be used to deny otherwise eligible credit

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