https://www.taxtmi.com/forum/issue?id=4677 Availability of Cenvat credit for input services is governed by the CENVAT Credit Rules, 2004; under the partial reverse charge mechanism, service tax payable by the recipient cannot be adjusted against the credit account. For renting of motor vehicles, abatement applies if the provider is not availing input credit; non-abated value applies where input credit is availed. Classification of godown rent charged by a transporter depends on the provider's registered service category, with ultimate burden on the service recipient. en-us Thu, 06 Sep 2012 16:22:10 +0530 Thu, 23 Jan 2025 15:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4677 Availability of Cenvat credit for input services is governed by the CENVAT Credit Rules, 2004; under the partial reverse charge mechanism, service tax payable by the recipient cannot be adjusted against the credit account. For renting of motor vehicles, abatement applies if the provider is not availing input credit; non-abated value applies where input credit is availed. Classification of godown rent charged by a transporter depends on the provider's registered service category, with ultimate burden on the service recipient. Discussion-Forum Service Tax Thu, 06 Sep 2012 16:22:10 +0530 https://www.taxtmi.com/forum/issue?id=4677