Cenvat credit -frist stage dealer

CA Harshvardhan Bhardwaj (M.com, CA,CS,CMA) (114 Points)

19 June 2012  

hello dear frnds

(plz give ur valuable suggestion in terms of given points by point with relevnt rules of CCR as per 2012-2013)

Case related with Frist stage dealer.

1.Let say A dealer of hero motorcycle purchase bykes from hero moto corp.(gugaon) for same dealer pays

   excise duty on motor cycle to manufacture.whether dealer eligible to book such duty as CENVAT or Not?

 

2.Dealer also pay service tax on the showroom equipments such as telephone,internet charges etc

   whether he is eligible to book credit .

 

3.Dealer also provide services facilty of motorcycle at their own service station(Attch with showroom building)

   on such services they charge service tax frm customer. Now whether they take cenvat credit for the tax paid in  Point 1&2.