IS THERE ANY RESTRICTION REGARDING UTILIZING SERVICE TAX CREDIT AVAILED IN PAYMENT OF SERICE TAX ON OUTPUT SERVICE ie, ONE TO ONE RELATION
ANY ASSISTANCE IS WELCOMED
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CENVAT RULES
Replies (1)
one to one relation is not required but the taxable input serivce must be used in providing taxable output services of the assessee. you can not avail input credit on service tax paid on GTA for carrige/freight outward.
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