https://www.taxtmi.com/caselaws?id=346994 The Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 required non-availment of Cenvat credit on inputs, but did not bar credit on input services. On the invoices examined, the adjudicating authority found that the credit taken related to input services and not inputs, and the Tribunal found no contrary invoice on record. On that factual basis, the assessee was treated as satisfying the scheme conditions, and the challenge to denial of the composition benefit failed. en-us Wed, 26 Jul 2017 00:00:00 +0530 Sat, 26 Aug 2017 09:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346994 The Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 required non-availment of Cenvat credit on inputs, but did not bar credit on input services. On the invoices examined, the adjudicating authority found that the credit taken related to input services and not inputs, and the Tribunal found no contrary invoice on record. On that factual basis, the assessee was treated as satisfying the scheme conditions, and the challenge to denial of the composition benefit failed. Case-Laws Service Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346994