Cenvat credit

Hi,

There are no specific provision in the Act enabling a Service PROVIDER to pass on his liabililty to the RECIPIENT.

As Such, the recipient may not be able to take the benefit of CENVAT credit on such supplementary invoice.

Regards

Prateek 

In my opinion, even though it is not advisable but yes it is possible... even if ABC reverse calculates on all the amounts received then...service tax in total would come to a correct amt...further as an auditor of XYZ you should ask for the confirmation from ABC that they have discharged the service tax liability and further the cenvat register of XYZ has the corresponding entries...