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Refun to first stage dealer

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 April 2013 sir

we are firm(partnership) of authorised dealer (first stage) of mahindra 2 wheelers in gujarat.
we are directly nuying vehiclres and their parts from mahindra company.

company will issue excisable invoice to us.

and we are selling it in local market by charging gujarat vat.

we are also have service station and we are issuing labour invoice by charging service tax.

we are not yet registered in excise department.
now my questions are

can we are able to take canvat credit against service tax?
can we take refund of excise duty as first stage dealer?
if your answer is yes then please provide procedure for the same

09 April 2013 You can take the cenvat credit in respect of inputs or services used in providing of output service. Registered dealer can not refund of excise duty paid on goods only they can pass the duty. If dealer is exporting the goods then can take the refund/rebate of cenvat credit of duty paid goods.



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