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Cenvat credit of service tax

shaikh moice (Article assistant) (25 Points)

12 January 2016

In FY 12-13 Our client issued an invoice without charging service tax separately in th bill, now service receiver is refusing to pay service tax amount as he is saying he will not get Cenvat Credit of Input service. My question is will the service receiver will get the cenvat Credit if he pays service tax now.

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4 Replies

Arpit verma (Indirect tax) (1372 Points)
Replied 12 January 2016

can u provide the nature of service.

Mir Irshad Ali (Partner) (192 Points)
Replied 12 January 2016

The Service Tax which was not charged and collected in 2012-13 can be paid now and a supplementary invoice issued for collecting the same from the service receiver. The service receiver cannot avail cenvat credit on invoice issued in 2012-13 as they have not availed the cenvat credit within one year from the invoice date. Also, as per your say, amount of Service Tax is not mentioned on the said invoice issued in 2012-13.

Harji Dama (account assistant) (21 Points)
Replied 04 February 2016

we are Custom House Agent and Providing our Services to our Valuable Clients.

Some time we are hiring Cars from Car owners.

Car owners giving their Cars for providing Services to our Clients.

Car owners they are billing us in following way as Car hire Charges.

In bill they are taking abatement @ 60% and balance 40% they are charging as S.T/SBC @ 14% + 0.5% , we are making payment to Car onwers including S.T. / SBC Car owners paying S.T. / S.B.C.

Can we Claim S.T. / SBC as our input service like Telephone Bill etc.

Pls Guide us.

Thanks

H L Dama