https://www.taxtmi.com/circulars?id=60793 Service tax collected from recipients must be deposited with the Central Government immediately; final manufacturers or output service providers must verify that input service providers have paid the collected service tax before availing Cenvat credit. Cenvat Credit Rules mandate maintenance of records showing value, tax paid, Cenvat credit taken and utilized, and supplier identity, and place the burden of proof for admissibility of Cenvat credit on the manufacturer or service provider claiming the credit. en-us Fri, 13 Jul 2012 00:00:00 +0530 Mon, 06 May 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60793 Service tax collected from recipients must be deposited with the Central Government immediately; final manufacturers or output service providers must verify that input service providers have paid the collected service tax before availing Cenvat credit. Cenvat Credit Rules mandate maintenance of records showing value, tax paid, Cenvat credit taken and utilized, and supplier identity, and place the burden of proof for admissibility of Cenvat credit on the manufacturer or service provider claiming the credit. Circulars Service Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60793