https://www.taxtmi.com/forum/issue?id=108577 Service tax paid for drivers supplied by a manpower agency qualifies as an input service under rule 2(l) of the CENVAT Credit Rules, 2004 and CENVAT credit is admissible where the service has nexus with the manufacturer's taxable activity. Credit on services taxed under the reverse charge mechanism is available after payment of the reverse charge and can be taken on the basis of the challan; reverse charge typically applies when the provider is an individual, HUF, firm, AOP or BOI and the recipient is a company. en-us Mon, 11 May 2015 09:58:45 +0530 Thu, 23 Jan 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108577 Service tax paid for drivers supplied by a manpower agency qualifies as an input service under rule 2(l) of the CENVAT Credit Rules, 2004 and CENVAT credit is admissible where the service has nexus with the manufacturer's taxable activity. Credit on services taxed under the reverse charge mechanism is available after payment of the reverse charge and can be taken on the basis of the challan; reverse charge typically applies when the provider is an individual, HUF, firm, AOP or BOI and the recipient is a company. Discussion-Forum Service Tax Mon, 11 May 2015 09:58:45 +0530 https://www.taxtmi.com/forum/issue?id=108577