https://www.taxtmi.com/circulars?id=54712 Providers who collect amounts from recipients as service tax are obliged to remit those amounts forthwith to the credit of the Central Government. Recipients claiming CENVAT credit must retain records evidencing value, tax paid, credit taken and supplier identity, since the burden of proof for admissibility of CENVAT credit rests on the recipient. Trade bodies and enforcement formations are advised to verify payment by input service providers before utilization of CENVAT credit. en-us Fri, 13 Jul 2012 00:00:00 +0530 Mon, 05 Sep 2016 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54712 Providers who collect amounts from recipients as service tax are obliged to remit those amounts forthwith to the credit of the Central Government. Recipients claiming CENVAT credit must retain records evidencing value, tax paid, credit taken and supplier identity, since the burden of proof for admissibility of CENVAT credit rests on the recipient. Trade bodies and enforcement formations are advised to verify payment by input service providers before utilization of CENVAT credit. Circulars Central Excise Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54712