https://www.taxtmi.com/forum/issue?id=106144 After the amendment, when an assessee has received payment or issued an invoice for a service not provided and has refunded the payment or issued a credit note for the unprovided service, the excess service tax paid may be taken as Cenvat credit and carried forward; the relevant subsequent period is the period after the refund or issuance of the credit note, not necessarily the immediately following return period. Confirmation is needed whether the tax was computed on a cum-tax basis when paid from the assessee's own funds. en-us Thu, 03 Oct 2013 15:23:06 +0530 Thu, 23 Jan 2025 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106144 After the amendment, when an assessee has received payment or issued an invoice for a service not provided and has refunded the payment or issued a credit note for the unprovided service, the excess service tax paid may be taken as Cenvat credit and carried forward; the relevant subsequent period is the period after the refund or issuance of the credit note, not necessarily the immediately following return period. Confirmation is needed whether the tax was computed on a cum-tax basis when paid from the assessee's own funds. Discussion-Forum Service Tax Thu, 03 Oct 2013 15:23:06 +0530 https://www.taxtmi.com/forum/issue?id=106144