If a particular assessee has paid part payment of the bill on which Service tax was also charged, then how much amount he can claimed as CENVAT input.
Example:- A has been raised a bill for audit fees of Rs 5500 in which services charged Rs 5000 and Rs 500? A has paid Rs 3300 saying Rs 3000+300. the CA has deposited Rs. 300 as service tax with Dept.
(a) can A also claim the CENVAT of Rs. 300 on inclusive basis.
(b) how much CENVAT available if A paid Rs 5000 of sservice only, although the CA deposited Rs 450 on inclusive basis?
CAclubindia
