https://www.taxtmi.com/forum/issue?id=158 The restriction operates on utilization of Cenvat credit, not on its availment; consequently the ST-3 should show the full amount of credit availed, while only the permissible portion of that credit is actually utilized against output service tax liabilities. en-us Mon, 24 Apr 2006 12:12:30 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=158 The restriction operates on utilization of Cenvat credit, not on its availment; consequently the ST-3 should show the full amount of credit availed, while only the permissible portion of that credit is actually utilized against output service tax liabilities. Discussion-Forum Service Tax Mon, 24 Apr 2006 12:12:30 +0530 https://www.taxtmi.com/forum/issue?id=158