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    <title>Cenvat Credit on RCM Payments</title>
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    <description>Reverse charge requires the service recipient to pay service tax on legal services received from individual advocates even without a provider invoice; a serially numbered bill, invoice or challan showing provider and recipient details, service description, value and tax payable is required. Cenvat credit on tax paid under reverse charge is allowable where the service is an input to the business and the necessary nexus and documentary evidence of tax payment (challan/GAR form) exist, with credit taken after deposit of tax in accordance with cenvat credit rules.</description>
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      <title>Cenvat Credit on RCM Payments</title>
      <link>https://www.taxtmi.com/forum/issue?id=107975</link>
      <description>Reverse charge requires the service recipient to pay service tax on legal services received from individual advocates even without a provider invoice; a serially numbered bill, invoice or challan showing provider and recipient details, service description, value and tax payable is required. Cenvat credit on tax paid under reverse charge is allowable where the service is an input to the business and the necessary nexus and documentary evidence of tax payment (challan/GAR form) exist, with credit taken after deposit of tax in accordance with cenvat credit rules.</description>
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      <law>Service Tax</law>
      <pubDate>Sat, 07 Feb 2015 18:14:05 +0530</pubDate>
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