https://www.taxtmi.com/forum/issue?id=4951 Developer may take service tax paid to a subcontractor as input/CENVAT credit and deduct subcontracted service value when computing its liability per the Board circular. If abatement is applied and CENVAT credit is availed, the accumulated input (including subcontractor tax) can exceed post-abatement tax due, producing an excess credit position that may be claimed as a refund. en-us Sun, 18 Nov 2012 11:42:20 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4951 Developer may take service tax paid to a subcontractor as input/CENVAT credit and deduct subcontracted service value when computing its liability per the Board circular. If abatement is applied and CENVAT credit is availed, the accumulated input (including subcontractor tax) can exceed post-abatement tax due, producing an excess credit position that may be claimed as a refund. Discussion-Forum Service Tax Sun, 18 Nov 2012 11:42:20 +0530 https://www.taxtmi.com/forum/issue?id=4951