https://www.taxtmi.com/forum/issue?id=111210 Service recipients liable to pay service tax under the reverse charge mechanism must discharge that liability by cash and cannot utilize CENVAT credit for such payments; this clarification was effected by an Explanation inserted into the Cenvat Credit Rules, 2004 by Notification No. 28/2012 Central Excise (N.T.), dated 20/06/2012, which specifies that CENVAT credit cannot be used where the person liable to pay tax is the service recipient. en-us Wed, 07 Dec 2016 10:45:15 +0530 Thu, 23 Jan 2025 15:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111210 Service recipients liable to pay service tax under the reverse charge mechanism must discharge that liability by cash and cannot utilize CENVAT credit for such payments; this clarification was effected by an Explanation inserted into the Cenvat Credit Rules, 2004 by Notification No. 28/2012 Central Excise (N.T.), dated 20/06/2012, which specifies that CENVAT credit cannot be used where the person liable to pay tax is the service recipient. Discussion-Forum Service Tax Wed, 07 Dec 2016 10:45:15 +0530 https://www.taxtmi.com/forum/issue?id=111210