Set-off of customduty paid against payment of service tax

CA MAYUR RUPARELIYA (Practicing Chartered Accountant)   (284 Points)

23 November 2013  

One of my clinent has started a hair clinic for their new project.

For that they have imported a very expensive machines and cosmetics and paid custom duties on that.

They have paid following duties on that.

1) Basic Custom Duty (?)

2) Counter Vailing Duty (Allowed)

3) S.CESS & SAHES ( Not Allowed)

Client is charging service tax on the treatments done through this machines and cosmetics.

 

I want to know, is there any cenvat is available of the customs duty paid on the above machines and cosmetics against payment of servicetax?