Cenvat credit on service tax paid under reverse charge

Page no : 2

KAILASH (CA) (58 Points)
Replied 14 March 2016

we are paying Sercive tax under RCM on 5-2-16 for liability of january month .

can we utilize cc of RCM paid on 5-2-16 for Excise duty payable of january month .

My confusion is rule of cc utilization - cc available on Last day month .

whether i can utilize CC of RCM paid is same month of payment for Excise payment .

or I should utilize CC of RCM paid in Last day of Month.

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satya (Executive Excise) (1839 Points)
Replied 14 March 2016

Dear Kailash, You can't utlise ST paid challan in the same month towards setoff Excise liability.

satya (Executive Excise) (1839 Points)
Replied 14 March 2016

..contd.. pl find practical problems; 1) if u want to pay in CASH of Excise liability of previouse month last date is 5 r 6th of suceeding month. 2) if u want to setoff your previous month excise liability , due date is last day of the month only. 3) you are remitting you ST liability on 5-Feb-16 means, next month. how can set off this month ST-paid amount towards Jan-16 excise liability.

KAILASH (CA) (58 Points)
Replied 14 March 2016

Thank you sir

lovely (Accountant) (20 Points)
Replied 22 March 2016

Dear Sir,

We are providing the business support services to our clients and for this we also provide them rent a car facility in relation to their visit in india.

Can we utilize the Cenvat credit of the tax paid on the input service which is of Rent a car for clients?

Plz reply urgent.

Thanks and regards.

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satya (Executive Excise) (1839 Points)
Replied 22 March 2016

Dear Sir,

ST paid on Rent-a-Cab service is non cenvatable.

KAILASH (CA) (58 Points)
Replied 29 March 2016

our company availing manpower service form a manpower contractor (individual).

this contract is based on "No. of Peace " production.

Does no. of peace method belling is also included in manpower service as under RCM .

Does we liable for service tax

satya (Executive Excise) (1839 Points)
Replied 29 March 2016

Dear kailash,

pl find below provision for Manpower supply in Service Tax;

“Supply of Manpower means supply of manpower, temporarily or otherwise, to another
person to work under his superintendence or control”
The following important elements should be considered to determine the existence of
manpower services:‐
􀂾 Services should be manpower supply i.e. under control of principal employer
􀂾 Security services, cleaning services, piece basis services or job basis contract can be
manpower supply services only if the superintendence or control of principal
employer.