07 February 2016
The query is not clear. Service tax is levied by the service provider, recovered from the service recipient (except in case or Reverse Charge Duties) and deposited to the credit of the Government. There is no question of deduction of Service Tax by any of the Service recipient. If the Railways have levied any service tax and the same has been paid, (I am not aware of any such practice) - transport of Goods by Rail is covered, then the claim for CENVAT credit can be made. If you are the service provider, I am not clear how Railways can deduct any service tax from your invoice, except to the extent in the Negative List. Please let us have more details, to enable a proper opinion.