https://www.taxtmi.com/caselaws?id=250794 Service tax payable by the recipient on Insurance Auxiliary Service is treated, for CENVAT credit purposes, as tax on output service because the deeming provisions under the service tax scheme regard the recipient as the provider of taxable service. The omission of the explanatory clause in the amended definition did not change that position. No one-to-one correlation is required between the input service and the output service under the CENVAT credit scheme, so CENVAT credit could be used to discharge the liability and the demand was unsustainable. en-us Thu, 19 Jun 2014 00:00:00 +0530 Mon, 25 Aug 2014 16:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250794 Service tax payable by the recipient on Insurance Auxiliary Service is treated, for CENVAT credit purposes, as tax on output service because the deeming provisions under the service tax scheme regard the recipient as the provider of taxable service. The omission of the explanatory clause in the amended definition did not change that position. No one-to-one correlation is required between the input service and the output service under the CENVAT credit scheme, so CENVAT credit could be used to discharge the liability and the demand was unsustainable. Case-Laws Service Tax Thu, 19 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250794