Cenvat credit entitlement denied where a non-provider pays service tax as a deemed provider solely to discharge liability. A person who pays service tax as a deemed provider solely for the limited purpose of discharging service tax liability is not an actual provider of an output service or a manufacturer, and therefore is not eligible under the CENVAT Credit Rules to claim Cenvat credit of service tax paid because Cenvat credit is available only to manufacturers or providers of taxable services for services used as input service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cenvat credit entitlement denied where a non-provider pays service tax as a deemed provider solely to discharge liability.
A person who pays service tax as a deemed provider solely for the limited purpose of discharging service tax liability is not an actual provider of an output service or a manufacturer, and therefore is not eligible under the CENVAT Credit Rules to claim Cenvat credit of service tax paid because Cenvat credit is available only to manufacturers or providers of taxable services for services used as input service.
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