11 April 2014
1. suppose manufacturer is Service Receiver & paid service tax against carriage 100/- & Carriage outward 200/-, my question :- (a) Can we take cenvat 100/- & expenses 200/- or (b)both taken cenvat received 300/- or (c)only received 200/- (Carriage outward)Expenses 100/-
2. Can we paid the service tax Amount Carriage outward Rs.200(output) - Carriage inward 100(input) = 100 balance is payable for Service receiver is it correct ?
11 April 2014
1. in carriage inward you will get the cenvat credit. but in case of carriage outward there is certain condition on availing the cenvat credit. in case of non export the place of removal is the prime condition
CAclubindia
