https://www.taxtmi.com/forum/issue?id=4545 SR must pay service tax under the Reverse Charge Mechanism (RCM) even if the SP is unregistered; payment is to be made by cash (for partial reverse charge, e.g., GAR 7 challan or online). Cenvat credit treatment is contested: one view permits adjustment of reverse charge against input credit, another denies use of Cenvat to pay service tax under partial reverse charge while allowing credit to be recorded via challan subject to Cenvat Credit Rules. Refunds when SR has no output liability are said to be possible in some cases, including exports, subject to conditions. en-us Tue, 21 Aug 2012 00:06:32 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4545 SR must pay service tax under the Reverse Charge Mechanism (RCM) even if the SP is unregistered; payment is to be made by cash (for partial reverse charge, e.g., GAR 7 challan or online). Cenvat credit treatment is contested: one view permits adjustment of reverse charge against input credit, another denies use of Cenvat to pay service tax under partial reverse charge while allowing credit to be recorded via challan subject to Cenvat Credit Rules. Refunds when SR has no output liability are said to be possible in some cases, including exports, subject to conditions. Discussion-Forum Service Tax Tue, 21 Aug 2012 00:06:32 +0530 https://www.taxtmi.com/forum/issue?id=4545