Input Tax Credit Can be Claimed on Service Received from a Foreign Service Provider: CESTAT Grants Relief to Ericsson India [Read Order]
The bench held that the service received by the appellant from the Foreign Service Provider is clearly an Input Service under the provisions of the Service Tax Rules
By Amal Michael - On January 30, 2024 12:02 pm - 2 mins read
A two member bench of CESTAT has held that liability of the service tax under reverse charge mechanism will arise only w.e.f. 18.04.2006 in case the services are provided by a person located outside India to a person located in India. The assessee, Ericsson India Pvt Ltd contended that the challenged order lacks legal sustainability…
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