Service tax deposit requirement: verify input providers' tax payment before availing Cenvat credit to ensure compliance. Service tax collected from recipients must be deposited with the Central Government immediately; final manufacturers or output service providers must verify that input service providers have paid the collected service tax before availing Cenvat credit. Cenvat Credit Rules mandate maintenance of records showing value, tax paid, Cenvat credit taken and utilized, and supplier identity, and place the burden of proof for admissibility of Cenvat credit on the manufacturer or service provider claiming the credit.