service tax credit on cha & shippin line bills

This query is : Resolved

RAM SAINI (Querist)
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01 July 2010 Good morning All

we are manufacturar exporter

I have a quary

can we get service tax credit on cha & service tax bills

pls advice urgenty

Thanks & rgds
RK Saini

Srikant

Srikant (Expert)
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01 July 2010 As a manufacturer of Excisable goods you are always eligible to take cenvat credit on input services.

However if you are availing exemptions on the basis of Export then you cannot take the Cenvat Credit on those input services.

Shyam Lal Naik

Shyam Lal Naik (Expert)
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01 July 2010 Dear Srikant,

There is no bar for taking Cenvat on input services by a manufacturer exporter. Infact, if the cenvat credit can not be utilised, the exporter is eligible for refund.

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Srikant

Srikant (Expert)
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01 July 2010 What I meant was in the above case if the Manufacturer exporter is in receipt of benefit of exemption under any notification, then he cannot claim the CENVAT CREDIT on input services.

And you are absolutely correct.