One of my client is importing laptops for which they paid cvd+cvd edu cess+ cvd HE cess equivalnet to 10.3%. He is a trader in india selling these laptops by charging vat/cst as applicable. he is also a service provider. He falls under business auxiliary services and repairs and maintenace services for which they pay service tax. They have no any manufacturing activity.
so my query is Can he claim cvd paid on import of laptops against payable service tax on business auxiliary services & repairs & maintenance services?
whether cvd paid is refundable to them by any other way or it is part of cost to them ?
17 March 2012
No you can not take set off, it will be your cost,yes but you may get refund if you pay AD on this import.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
17 March 2012
thank you so much sir but can you explain little more to clarify.. and my client is not paying Additional Duty they are paying only CVD. so i need clarification for CVD on import of material.