Reg:cenvat credit

This query is : Resolved

Aashish (Querist)
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03 July 2013 Dear Experts,
Please guide me on the doubts below

1. When can a business /Individual claim CENVAT credit for the service tax paid

2.If a company pays ST on courier services on contract basis can i claim it as my CENVAT credit?

If possible please provide with case laws and provisions

Aashish

Aashish (Querist)
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03 July 2013 It is a manufacturing concern

Pradeep Nainawati

Pradeep Nainawati (Expert)
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04 July 2013 Cenvat credit can be availed on all services which fall under the ambit of definition of "Input Services" as given under Rule 2(l)of Cenvat Credit Rules,2004.

Yes u can take credit. Pls refer Cenvat Credit Rules,2004

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Aashish

Aashish (Querist)
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04 July 2013 can u please provide me with the link for cenvat credit rule(which is latestly amended)

Thanks and regards
Aashish.R

Pradeep Nainawati

Pradeep Nainawati (Expert)
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05 July 2013 "input service" means any service,—

(i) used by a provider of 13a[output service] for providing an output service; or

(ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,

and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal;

but excludes 13b[***]—

13c[(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for—

(a) construction or execution of works contract of a building or a civil structure or a part thereof; or

(b) laying of foundation or making of structures for support of capital goods,

except for the provision of one or more of the specified services; or]

14[(B) 14a[services provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods; or

14b[(BA) service of general insurance business, servicing, repair and maintenance , in so far as they relate to a motor vehicle which is not a capital goods, except when used by—

(a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or

(b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or]

(C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;]

Aashish

Aashish (Querist)
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05 July 2013 Thank u so much sir , was really a great help