07 June 2011
Dear sir, Our clients are manufacturer exporters. They are availing 29/2004 and 30/2004 hence they are clearing good on both with and without payment of excise duty. They have paid service tax on foreign agency commission, CHA, and other export related services. Our clients contention is to claim cenvat of service tax amount paid to service providers. We have availed 18/2009 st However as per notification 17/2009 we should claim refund only. Can we claim the Cenvat of the same? Kinldy guide us. Thanks in advance
07 June 2011
Under 17/2009, service tax paid for CHA, port services , certification, fumigation, C&F etc qualify for refund. These services may not fall strictly within the scope of input services and therfore taking credit may be litigation prone. Hence refund is advisable. 18/2009 exempts GTA and foreign commssion, both services are litigation prone for cenvat credit. Claiming exemption is advisable.
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