https://www.taxtmi.com/forum/issue?id=106425 CENVAT credit for service tax on work contract services paid under reverse charge is claimable on the challan for tax paid by the recipient; credit for the portion charged by the provider is claimable on receipt of the provider's invoice but must be reversed if the recipient fails to pay the invoice within three months (per the second proviso to Rule 4(7)); Rule 9(1)(e) and 9(1)(f) prescribe the challan and invoice/bill as supporting documents. Credit is admissible only where the output is Work Contract Service or Construction Service and cannot be used by a manufacturer to offset excise duty. en-us Wed, 15 Jan 2014 09:44:48 +0530 Thu, 23 Jan 2025 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106425 CENVAT credit for service tax on work contract services paid under reverse charge is claimable on the challan for tax paid by the recipient; credit for the portion charged by the provider is claimable on receipt of the provider's invoice but must be reversed if the recipient fails to pay the invoice within three months (per the second proviso to Rule 4(7)); Rule 9(1)(e) and 9(1)(f) prescribe the challan and invoice/bill as supporting documents. Credit is admissible only where the output is Work Contract Service or Construction Service and cannot be used by a manufacturer to offset excise duty. Discussion-Forum Service Tax Wed, 15 Jan 2014 09:44:48 +0530 https://www.taxtmi.com/forum/issue?id=106425