https://www.taxtmi.com/forum/issue?id=5039 Where input service tax credit exceeds service tax liability, assess entitlement to CENVAT credit before assuming full set-off; verify input-service definition, whether inputs exceed outputs (inflated service tax), and whether abatement claims, trading activities, or export/refund elections affect availability and procedural entitlement to retain, refund, or set off the credit. en-us Thu, 13 Dec 2012 14:16:26 +0530 Thu, 23 Jan 2025 15:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5039 Where input service tax credit exceeds service tax liability, assess entitlement to CENVAT credit before assuming full set-off; verify input-service definition, whether inputs exceed outputs (inflated service tax), and whether abatement claims, trading activities, or export/refund elections affect availability and procedural entitlement to retain, refund, or set off the credit. Discussion-Forum Service Tax Thu, 13 Dec 2012 14:16:26 +0530 https://www.taxtmi.com/forum/issue?id=5039