Cenvat credit

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udaykumar (Querist)

18 July 2013 1.We are 100% EOU manufacturing Auto Transmission parts we are importing all materials from china we are clearing the consignment through CHA. he is charging Service tax for his services My question is can we take input cenvat credit for this?

Ganeshbabu K

Ganeshbabu K (Expert)

18 July 2013 CHA service for import of inputs is eligible input service –

Citation:- Nelsun Paper Mills v. CCE (2010) 28 STT 162 (CESTAT SMB).

And this input can be adjusted in excise duty on DTA sales

Thanks & regards
Ganesh babu k

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udaykumar

udaykumar (Querist)

18 July 2013 we are using CHA service for export goods he raise the invoice collects the tax.can we claim this For Refund of sevice tax?

don't you think if we take cenvat credit on CHA service for Imports& claiming the Refund for Export service is revenue loss to the government.is their any option to Assesse to claim both benefits?

udaykumar

udaykumar (Querist)

Ganeshbabu K

Ganeshbabu K (Expert)

18 July 2013 Actually the simular issue observed by me in one of my client place

there they stopped taking input of service tax paid they are not going for refund nor taking cenvat..

recently they started taking input on service tax paid by them and i guess there is no objections for them till now'

Please refer notification 4/2006

https://www.eouindia.gov.in/epces_cieculars/epces_cir_07_011.pdf

in my opinion eou can claim for refund rule 5 also

see 5th point

https://www.cbec.gov.in/customs/cs-circulars/cs-circulars04/54-2004-cus.htm

you better take some expert opinion in this regard..
.
so that can decide can claim refund or can utilize cenvat and let the department object

Thanks & regards
Ganesh babu k

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