https://www.taxtmi.com/forum/issue?id=4648 CENVAT credit for service tax paid under reverse charge is permitted only where the input service is used in, or has a direct nexus with, the claimant's output services; challan is the appropriate document for reverse-charge payments. Rule 2(l) CCR 2004 governs admissibility, and specified exclusions-such as motor car hire/rent-a-cab and construction or works-contract related services-bar credit regardless of payment mechanism. Other services require assessment of their nexus with output services before credit may be availed. en-us Tue, 04 Sep 2012 18:46:40 +0530 Thu, 23 Jan 2025 15:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4648 CENVAT credit for service tax paid under reverse charge is permitted only where the input service is used in, or has a direct nexus with, the claimant's output services; challan is the appropriate document for reverse-charge payments. Rule 2(l) CCR 2004 governs admissibility, and specified exclusions-such as motor car hire/rent-a-cab and construction or works-contract related services-bar credit regardless of payment mechanism. Other services require assessment of their nexus with output services before credit may be availed. Discussion-Forum Service Tax Tue, 04 Sep 2012 18:46:40 +0530 https://www.taxtmi.com/forum/issue?id=4648