https://www.taxtmi.com/forum/issue?id=4782 The First proviso to Rule 4(7) of the Cenvat Credit Rules, 2004 conditions CENVAT credit for service tax paid under the reverse charge mechanism on actual payment by the service receiver; the recipient may claim credit only after payment and can do so on the basis of the tax payment challan. en-us Tue, 02 Oct 2012 17:01:31 +0530 Thu, 23 Jan 2025 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4782 The First proviso to Rule 4(7) of the Cenvat Credit Rules, 2004 conditions CENVAT credit for service tax paid under the reverse charge mechanism on actual payment by the service receiver; the recipient may claim credit only after payment and can do so on the basis of the tax payment challan. Discussion-Forum Service Tax Tue, 02 Oct 2012 17:01:31 +0530 https://www.taxtmi.com/forum/issue?id=4782