Cenvat credit on abatements

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Shruti Mishra (Querist)
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16 March 2013 If the service provider is enjoying abatement, it clear that he wont be able to take canvat credit ?

But i am little confused to know , can we atleast take Cenvat credit on those input invoices which service tax has been levied after abatement ?

Eg, If i charge 3.09 % on output invoices, abatement wont be available on input invoices with 12.36% but will it be available for invoices which also have 3.09 % or other abatement rates ?

Pls clarify my problem.

Thanks !

CA Ilayaraja

CA Ilayaraja (Expert)
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16 March 2013 HI Shruti,
You hav the answer in ur question itself.
If the service provider is enjoying abatement, he wont be able to take cenvat credit on whatsoever input....viz. be it 3.09% or 12.36%.

Shruti Mishra

Shruti Mishra (Querist)
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16 March 2013 Okay. got it. Thank U.

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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16 March 2013 The Provision Has Been Changed from 01/07/12.
Now You Can Avail CENVAT Credit on Services on Which Abatement Claimed Except Some Point Need to be Considered.

Pls Tell Service Name, so that i can throw more light upon this issue.

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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24 April 2013 Read With Notification No. 26/2012-ST dated 20-6-2012

CA Mahesh Dutt

CA Mahesh Dutt (Expert)
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01 April 2015 Availing Abatement in case of Pakage Tour .
Input is allowed in that case?

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