Service tax for Exporters

This query is : Resolved

C.k.chamy

C.k.chamy (Querist)
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11 June 2007 hi,

Can you please tell me, I am in the Eou concern for factory building purpose i have paid a service tax to the builder.chanceis there for cenvat cerdit availment The construction period was 2 years back so am i eligible for cenvat cerdit availment?

2. For GTA only we are having the provision to pay the tax amount by render or provider . Is there any same service tax provision available for any other services

3. We are having the DTA units also , DTA units supplies shoe uppers to EOU so that we are getting the deemed draw back how it will affect the cenvat cedit in the EOU ?
I dont have any local clearence

C.k.chamy
runlucky@gmail.com

Anoop

Anoop (Expert)
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20 June 2007 I am not aware of any special benefit for an EOU, but for a normal unit, following are valid:

1. You can take credit from the date on the month of payment of the service. Please check the payment date. If within one year, you may claim the credit

2. The receiver is liable to pay service tax in case of commission paid to overseas agents (under BAS)

3. Not answered.

Dayal

Dayal (Expert)
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13 February 2008 For your first query, Input service tax credit can be availed if you are having DTA sales.

You can take the credit irrespective of the period, "IF" you are paying excise duty/Service Tax on output taxable services.

Your second query

The following are the services, which require a service receiver to register with the authorities

·Any person receiving service on account of Transport of goods by road
·Mutual Fund Distributor
.Insurance Agent (Insurance Auxiliary services)
.Import of services ( services provided from outside India and received in India) Rules 2006 W.e.f.18/04/2006

Answere to third query

You can ask your suppliers to affect clearance under deemed exports for supplies made to EOU

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C.k.chamy

C.k.chamy (Querist)
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22 February 2008 Thank you Mr.Annop and dayal