Availability of cenvat credit

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Prateek (Querist)
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12 May 2015 If the service provider(Goods Transport agency) is availing abatement then will the service receiver(Logistics Company) be eligible to claim service tax paid under reverse charge mechanism as the input service tax?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 May 2015 Service receiver eligible to claim cenvat credit for service tax paid under reverse charge mechanism after availing abatement.

Central Excise and Service tax department were constantly taking a view that the cenvat credit is not available as the tax is paid after claiming abatement. Or the recipient has to get an undertaking from the provider that they have not claimed the abatement.
This issue is set at rest. A new Notification no 08/2014 applicable w.e.f. 11th July 2014 has been introduced.
The amendment clarifies that the condition for non- availment of credit is required to be satisfied by the service providers only. Service recipient will not be required to establish satisfaction of this condition by the service provider.

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Prateek

Prateek (Querist)
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12 May 2015 Thanks a lot Sir for your instant reply and clarification.

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