https://www.taxtmi.com/article/detailed?id=6772 Liability under the reverse charge mechanism rests on identification of the service recipient, with the department required to prove recipient status; RCM applicability depends on the statutory notifications and date of service, distinguishing direct recipients from mere beneficiaries. Separately, tax paid under RCM may be availed as CENVAT credit when the service is an input service related to manufacture or provision of output services, subject to fact specific nexus, refund procedure correctness, and consequences for interest and penalties. en-us Thu, 07 Apr 2016 10:09:37 +0530 Thu, 07 Apr 2016 10:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6772 Liability under the reverse charge mechanism rests on identification of the service recipient, with the department required to prove recipient status; RCM applicability depends on the statutory notifications and date of service, distinguishing direct recipients from mere beneficiaries. Separately, tax paid under RCM may be availed as CENVAT credit when the service is an input service related to manufacture or provision of output services, subject to fact specific nexus, refund procedure correctness, and consequences for interest and penalties. Articles Service Tax Thu, 07 Apr 2016 10:09:37 +0530 https://www.taxtmi.com/article/detailed?id=6772