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Service tax query

Manish Dhalla (Article Assitant) (102 Points)

13 July 2016

Can a service provider claim ccr of excise duty?????

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(Guest)

Originally posted by : Manish Dhalla
	Can a service provider claim ccr of excise duty?????

Yes, it is allowed.

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Manish Dhalla (Article Assitant) (102 Points)
Replied 13 July 2016

Plz provide me some source where it is mention?

(Guest)

Rule 3 of CENVAT credit rules.

Vishal Goel (Chartered Accountant) (1693 Points)
Replied 15 July 2016

Agree with Manish Ji

Rule 3 of Cenvat credit Rules 2004 clear states as follows

Rule -3 CENVAT credit. –

(1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of -

(i) the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act;
(ii) the duty of excise specified in the Second Schedule to the Excise Tariff Act, leviable under the Excise Act;.....etc.etc..etc

paid on-
(i) any input or capital goods received in the factory of manufacture of final product or premises of the provider of output service on or after the 10th day of September, 2004; and
(ii) any input service received by the manufacturer of final product or by the provider of output services on or after the 10th day of September, 2004