Import purchases

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 January 2015 Dear all,
I have query regarding Set off of Service tax paid on Import purchases of Goods & Services.

Is Service tax on freight paid on Import purchases eligible for Set off against payable service tax?

CA Parveen Kumar

CA Parveen Kumar (Expert)
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26 January 2015 Credit of service tax on freight import can be allowed if the import is used for providing output service.

Further, availability of CENVAT credit will be dependent on other facts also.