Easy Office
LCI Learning

Service tax credit on exempted services

This query is : Resolved 

10 December 2013 A service provider providing exempted service has paid service tax on input services.Is he eligible for refund of the service tax so paid on input services?
As far as i know he cannot take the cenvat credit of the same as he is providing exempted output services.
Please advice.

10 December 2013 Since the final goods exempted then no credit is allowed to be taken on such goods.

even refund is not allowed.

10 December 2013 Thanku
I was confused with the refund part as Rule 5(1) of CCR only mentions about exports.


10 December 2013 Refund is allowed normally when final goods liable to tax and excess is paid so bal becomes refundable.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries




Answer Query