https://www.taxtmi.com/caselaws?id=30901 Credit on tax paid for deemed output services is treated as available where the recipient has discharged service tax on the received service, and denial is not justified merely because liability was paid under the deemed output scheme. Registration as an output service provider does not, by itself, determine eligibility for credit already relating to such services, and minor defects such as non-production of original invoices do not defeat credit where receipt and tax payment are established. The text also notes that such credit may be utilised for service tax payment where no statutory time bar applies, and that education cess was not chargeable for the period before 10-9-2004. en-us Tue, 22 Apr 2008 00:00:00 +0530 Wed, 15 Apr 2009 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30901 Credit on tax paid for deemed output services is treated as available where the recipient has discharged service tax on the received service, and denial is not justified merely because liability was paid under the deemed output scheme. Registration as an output service provider does not, by itself, determine eligibility for credit already relating to such services, and minor defects such as non-production of original invoices do not defeat credit where receipt and tax payment are established. The text also notes that such credit may be utilised for service tax payment where no statutory time bar applies, and that education cess was not chargeable for the period before 10-9-2004. Case-Laws Service Tax Tue, 22 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30901