https://www.taxtmi.com/forum/issue?id=111436 Admissibility of Cenvat credit after payment post show cause notice turns on whether fraud or suppression is alleged; if so, credit is disallowed and amounts may be transferred to consumer welfare. Classification and documentary proof (purchase invoices, VAT payment evidence) determine entitlement to Works Contract Service benefits and reverse charge/abatement; burden of proof is on the claimant. Where service is treated as pure labour and full rate tax paid, credit may be taken on valid tax challans (subject to age limits), but suppression or supplementary invoices can bar credit. en-us Sat, 28 Jan 2017 20:30:31 +0530 Thu, 23 Jan 2025 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111436 Admissibility of Cenvat credit after payment post show cause notice turns on whether fraud or suppression is alleged; if so, credit is disallowed and amounts may be transferred to consumer welfare. Classification and documentary proof (purchase invoices, VAT payment evidence) determine entitlement to Works Contract Service benefits and reverse charge/abatement; burden of proof is on the claimant. Where service is treated as pure labour and full rate tax paid, credit may be taken on valid tax challans (subject to age limits), but suppression or supplementary invoices can bar credit. Discussion-Forum Service Tax Sat, 28 Jan 2017 20:30:31 +0530 https://www.taxtmi.com/forum/issue?id=111436