Service tax input credit....for payment of excise duty...urg
This query is : Resolved
27 December 2012
Respected Experts,
We are a manufacturing company and we have to pay excise duty for the goods being manufactured.
Can we take service tax input credit on service tax paid on Transportation outwards for payment of excise duty?
Please quote the relevant section for this
Thanks & Regards,
Rajesh
We are a manufacturing company and we have to pay excise duty for the goods being manufactured.
Can we take service tax input credit on service tax paid on Transportation outwards for payment of excise duty?
Please quote the relevant section for this
Thanks & Regards,
Rajesh
28 December 2012
On outward fright, CENVAT is not available.
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28 December 2012
Hi Rajesh,
As per Rule 2(l) of CCR,2004 the inclusive part of the definition of Input Service item No. 19
13[(l) "input service" means any service,—
(i) used by a provider of 13a[output service] for providing an output service; or
(ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal and includes services used in relation to outward transportation upto the place of removal.
Crux: Transportation up to the place of removal is allowed as Input Service to a Manufacturer also.
Thanks
As per Rule 2(l) of CCR,2004 the inclusive part of the definition of Input Service item No. 19
13[(l) "input service" means any service,—
(i) used by a provider of 13a[output service] for providing an output service; or
(ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal and includes services used in relation to outward transportation upto the place of removal.
Crux: Transportation up to the place of removal is allowed as Input Service to a Manufacturer also.
Thanks
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28 December 2012
Yes, upto the place of removal only cenvat available.
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