https://www.taxtmi.com/forum/issue?id=153 Whether full credit of service tax on input services may be availed when only a small portion of receipts attract service tax. Full credit is asserted by one reply, but another clarifies that full input credit is available only with CENVAT compliance; otherwise credit must be proportionately apportioned, while input services used exclusively for the taxable service may be fully claimed if exclusive use is properly established. en-us Fri, 21 Apr 2006 19:27:49 +0530 Thu, 23 Jan 2025 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=153 Whether full credit of service tax on input services may be availed when only a small portion of receipts attract service tax. Full credit is asserted by one reply, but another clarifies that full input credit is available only with CENVAT compliance; otherwise credit must be proportionately apportioned, while input services used exclusively for the taxable service may be fully claimed if exclusive use is properly established. Discussion-Forum Service Tax Fri, 21 Apr 2006 19:27:49 +0530 https://www.taxtmi.com/forum/issue?id=153