16 March 2016
A service provider has received contract for erection, commissioning and installation from a company. Such service provider gives the said contract to other on sub contract basis under same service. Sub contractor raises the bill in the name of contractor with service tax extra and main contractor raises the bill in the name of company with service tax extra. I want to know whether the main contract can claim Cenvat Credit of service tax paid to sub contractors.
Both the contractors are registered under service tax: "Erection, Commissioning and Installation Services" with Central Excise Authorities (service tax department)
CAclubindia
