https://www.taxtmi.com/circulars?id=11794 Service providers who collect service tax from recipients are obliged to deposit those amounts with the Central Government immediately; instances have arisen where providers collected tax but failed to remit it. Manufacturers and output service providers must maintain detailed records of input services showing value, tax paid, CENVAT credit taken and utilized, and the identity of the supplier, and the burden of proof for admissibility of CENVAT credit lies with the claimant. en-us Fri, 13 Jul 2012 00:00:00 +0530 Sat, 01 Sep 2012 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11794 Service providers who collect service tax from recipients are obliged to deposit those amounts with the Central Government immediately; instances have arisen where providers collected tax but failed to remit it. Manufacturers and output service providers must maintain detailed records of input services showing value, tax paid, CENVAT credit taken and utilized, and the identity of the supplier, and the burden of proof for admissibility of CENVAT credit lies with the claimant. Circulars Service Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11794