Cenvat credit availment on partial reverse charge mechanism

The liability to pay on 75% if on the receiver- he needs to discharge.

If provider has charged on 100% to pay only 25% and ask the provider to revise the bill.

Legally he can avil the credit of 100% if charged by provider- unnecessary dispute possible.

Thanks. I will base on this to count bloxorz

Yet it is worth noting that where the supplier is required to pay a portion of the service tax but the recipient pays the entire tax, there is no revenue loss. There have been case laws on the subject where double taxation was avoided on the grounds that the government treasury was not harmed.

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