31 March 2009
under which notification is this possible. actually manu can take credit only on input services . CHA bill of exports is output service ?
31 March 2009
How can Customs House Agent's Service be the output service for a manufacturer.
What I could gather from original query is that a manufacturer has paid CHA for his services along with service tax, then whether the manufacturer can credit of that amount of service tax paid on CHA bill.
Now, if the manufacture has opted to export the goods upon payment of duty, then he can definitely take credit of that service tax amount.