06 July 2009
Can a custom house agent avail input credit on service tax paid for fumigation services taken from third party on behalf of its client(importer)
07 July 2009
Hi, A CHA can avail the input credit only when the charges are not directly reimbursed by the Client. As you know most of the charges are directly reimbursed by client and then the CHA charges separately for his/her services. If however all the charges are billed by CHA only, without mentioning reimbursement, then Service tax credit is allowed for input service tax. You can get more details here: http://www.servicetax.gov.in/st-profiles-cs-hse-agent.htm