https://www.taxtmi.com/forum/issue?id=114976 A credit note reducing service consideration and recording returned service tax is eligible for Cenvat credit when it references the original invoice and complies with statutory requirements; Board circulars clarify availment on input services. Declared services remain services for credit purposes and do not prevent taking Cenvat credit. Normal collection obligations rest with the provider, while reverse charge arrangements require recipient payment; legal services fall under reverse charge notifications, necessitating proper documentation and adherence to RCM conditions to validate credit on credit notes. en-us Fri, 17 May 2019 14:36:28 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114976 A credit note reducing service consideration and recording returned service tax is eligible for Cenvat credit when it references the original invoice and complies with statutory requirements; Board circulars clarify availment on input services. Declared services remain services for credit purposes and do not prevent taking Cenvat credit. Normal collection obligations rest with the provider, while reverse charge arrangements require recipient payment; legal services fall under reverse charge notifications, necessitating proper documentation and adherence to RCM conditions to validate credit on credit notes. Discussion-Forum Service Tax Fri, 17 May 2019 14:36:28 +0530 https://www.taxtmi.com/forum/issue?id=114976