We are a manufacturer & service provider of erection & BAS . can we make the payment of Service tax by excise duty cenvat. As per Cenvat credit Rule 2004 rule 3 we can paid S.Tax on output services. but excise department not satisfied. please clear our issue
27 August 2013
The term input includes "all goods used for providing any out put service", and the term "goods" is means all movable property.
The CENVAT credit thereffore is allowed to be taken on all inputs if used for the provision of the out put service.
It is also within the rule to utilise the CENVAT credit lawfully availed for payment of service tax on out put service. Only the service tax payable
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