https://www.taxtmi.com/article/detailed?id=5717 Notification 08/2014 clarifies that the non utilisation condition for CENVAT credit depends on whether the service provider has taken credit for inputs, capital goods or input services, removing the service recipient's obligation to establish that fact. It designates a 60% abatement for renting of motor cabs and for contract carriage other than motorcabs subject to no CENVAT credit being availed by the provider, expands inclusion of radio taxis by later notification, raises the abatement for goods transport by vessel, and adjusts availability of CENVAT credit for inputs, capital goods and input services with specific conditions for renting services and tour operators. en-us Fri, 11 Jul 2014 15:01:44 +0530 Fri, 11 Jul 2014 15:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5717 Notification 08/2014 clarifies that the non utilisation condition for CENVAT credit depends on whether the service provider has taken credit for inputs, capital goods or input services, removing the service recipient's obligation to establish that fact. It designates a 60% abatement for renting of motor cabs and for contract carriage other than motorcabs subject to no CENVAT credit being availed by the provider, expands inclusion of radio taxis by later notification, raises the abatement for goods transport by vessel, and adjusts availability of CENVAT credit for inputs, capital goods and input services with specific conditions for renting services and tour operators. Articles Service Tax Fri, 11 Jul 2014 15:01:44 +0530 https://www.taxtmi.com/article/detailed?id=5717