Dear All,
Clause bb of Rule 9 under Cenvat Credit Rules, 2004 provides as under:
“Service Tax paid on a supplementary invoice, bill or challan issued by a provider of output service where the additional amount of tax became recoverable from the provider of service on account of;
Non-levy or non-payment or
short-levy or short-payment
by reason of fraud or collusion or wilful mis-statement or
suppression of facts or
contravention of any of the provisions of the Act or of the rules made with the intent to evade payment of service tax.”
CENVAT Credit on the same will not be allowed to service receiver”
Thus, where one has not originally charged service tax and now wishes to charge, as he is paying his dues under Amnesty, whether service tax paid by the service reciever in the supplementary invoice, will be disallowed to him under Cenvat Credit Rules in view of the above provision.
Thanking in anticipation,
Regards,
Samiksha Jain.
CAclubindia
