Which amount can be taken as CENVAT CREDIT ??

[hardik thacker]

Sir,

We have received invoices stating therein service value and service tax.

suppose for any reason (for example : service value not as per work order or deduction made as per the terms of contract or partly recovery from employee for usage of mobile bills) we are paying less service value and accordingly service tax thereon.

Which should we taken as CENVAT CREDIT ??

Thanks..

AI Summary

Cenvat credit entitlement follows the service tax actually paid by the provider, not adjustments to invoiced service value.
Cenvat credit is claimable only for the service tax amount actually paid by the service provider; reductions or adjustments to the invoiced service value do not change the tax paid, and the recipient's credit entitlement is limited to the tax discharged by the provider.