https://www.taxtmi.com/forum/issue?id=107969 Units availing SSI exemptions may claim CENVAT credit for input services under Rule 2(l) of the CENVAT Credit Rules, 2004, and such credit may be used only to set off service tax liabilities, not central excise liabilities. Payments made under the reverse charge or partial charge mechanisms qualify as input services and are eligible for input service credit usable for service tax payments. en-us Sat, 07 Feb 2015 15:21:07 +0530 Thu, 23 Jan 2025 15:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107969 Units availing SSI exemptions may claim CENVAT credit for input services under Rule 2(l) of the CENVAT Credit Rules, 2004, and such credit may be used only to set off service tax liabilities, not central excise liabilities. Payments made under the reverse charge or partial charge mechanisms qualify as input services and are eligible for input service credit usable for service tax payments. Discussion-Forum Service Tax Sat, 07 Feb 2015 15:21:07 +0530 https://www.taxtmi.com/forum/issue?id=107969