Hi,
My query is that when a service receiver who is liable to discharge certain portion of the serivce tax payable directly to the Government(say 75% in case of Man Power Supply) on the service received under the partial reverse charge mechanism discharges his liabilty by paying the full portion of service tax to the service provider (instead of paying 25% to Service provider and 75% to Govt, pays the full 100% to the service provider), is he eligible to claim CENVAT credit to the extent of 75% or the full 100%?
CAclubindia
