https://www.taxtmi.com/caselaws?id=363700 CENVAT credit could be used to discharge service tax payable under the reverse charge mechanism on input services received from abroad. The liability to pay tax on such imported services was fastened on the recipient in law, and the recipient was treated as the service provider for that purpose. Relying on jurisdictional High Court decisions, the Tribunal rejected the contrary departmental view and accepted utilisation of available CENVAT credit against the reverse charge liability. The demand therefore did not survive. en-us Thu, 28 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363700 CENVAT credit could be used to discharge service tax payable under the reverse charge mechanism on input services received from abroad. The liability to pay tax on such imported services was fastened on the recipient in law, and the recipient was treated as the service provider for that purpose. Relying on jurisdictional High Court decisions, the Tribunal rejected the contrary departmental view and accepted utilisation of available CENVAT credit against the reverse charge liability. The demand therefore did not survive. Case-Laws Service Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363700