21 January 2013
in case of import of service recipient himself liable to pay service tax but i have the cenvat credit of 10 lakh and service taxliablity of 2 lakh so can we setoff against cenvat credit or we have to pay service tax first without utilisation of cc and then only we can utilise.please answer with relevant section.
23 January 2013
as per rule 3(4) of CCR CC on can be utilised for service tax on any output service not on service tax on any input service. Hence, it has to paid in cash not otherwise
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