https://www.taxtmi.com/forum/issue?id=107972 Availability of input credit for service tax charged by a commission agent is contested and now constrained by Notification No.21/2014, which bars claiming CENVAT credit after the statutory time limit from issuance of specified documents. Utilising the credit before the Supreme Court decision risks mandatory reversal and payment of statutory interest if adjudication is adverse; forum advice recommends a cautious, wait-and-watch approach or avoidance of availment given prima facie inadmissibility. en-us Sat, 07 Feb 2015 16:45:52 +0530 Thu, 23 Jan 2025 15:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107972 Availability of input credit for service tax charged by a commission agent is contested and now constrained by Notification No.21/2014, which bars claiming CENVAT credit after the statutory time limit from issuance of specified documents. Utilising the credit before the Supreme Court decision risks mandatory reversal and payment of statutory interest if adjudication is adverse; forum advice recommends a cautious, wait-and-watch approach or avoidance of availment given prima facie inadmissibility. Discussion-Forum Central Excise Sat, 07 Feb 2015 16:45:52 +0530 https://www.taxtmi.com/forum/issue?id=107972