Cenvat credit availed on the invoices received prior to Service tax registration cannot be denied

Cenvat credit availed on the invoices received prior to Service tax registration cannot be denied https://www.taxtmi.com/article/detailed?id=6064 Cenvat credit on invoices received prior to service tax registration is allowable when invoices evidence inputs used in the taxable activity, following the MPortal India precedent; however, credits for services not related to manufacture or consumed outside business premises, such as certain housekeeping and hotel charges, are inadmissible and subject to demand, with limitation issues turning on when the department became aware during audit. en-us Fri, 13 Feb 2015 07:31:38 +0530 Fri, 13 Feb 2015 07:31:38 +0530 TaxTMI RSS Generator Cenvat credit availed on the invoices received prior to Service tax registration cannot be denied https://www.taxtmi.com/article/detailed?id=6064 Cenvat credit on invoices received prior to service tax registration is allowable when invoices evidence inputs used in the taxable activity, following the MPortal India precedent; however, credits for services not related to manufacture or consumed outside business premises, such as certain housekeeping and hotel charges, are inadmissible and subject to demand, with limitation issues turning on when the department became aware during audit. Articles Service Tax Fri, 13 Feb 2015 07:31:38 +0530 https://www.taxtmi.com/article/detailed?id=6064