https://www.taxtmi.com/forum/issue?id=111371 Eligibility for Works Contract Service requires service with material and establishment of VAT on materials; VAT payment or VAT department acceptance may serve as evidence but purchase invoices are required for claiming the service portion benefit. Absent purchase bills, departmental discretion may allow acceptance of VAT returns, yet the burden of proof lies with the assessee. Where the builder has paid tax under reverse charge, that tax can be adjusted or refunded if reverse charge was not applicable, but denial of works contract benefits to the contractor is likely without documentary evidence; litigation based on facts and physical verification may be necessary. en-us Sun, 15 Jan 2017 15:05:20 +0530 Thu, 23 Jan 2025 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111371 Eligibility for Works Contract Service requires service with material and establishment of VAT on materials; VAT payment or VAT department acceptance may serve as evidence but purchase invoices are required for claiming the service portion benefit. Absent purchase bills, departmental discretion may allow acceptance of VAT returns, yet the burden of proof lies with the assessee. Where the builder has paid tax under reverse charge, that tax can be adjusted or refunded if reverse charge was not applicable, but denial of works contract benefits to the contractor is likely without documentary evidence; litigation based on facts and physical verification may be necessary. Discussion-Forum Service Tax Sun, 15 Jan 2017 15:05:20 +0530 https://www.taxtmi.com/forum/issue?id=111371