Cenvat credit on inward transport of repaired capital goods

This query is : Open

PANKAJ AGARWALA (Querist)
Follow

14 September 2013 Service Tax Credit is available for inward transportation of capital goods. But if the same is sent for repair and bring back to factory, whether that service tax on inward transportation will be available?

Vijay Thadani

Vijay Thadani (Expert)
Follow

15 September 2013 In my opinion credit will be available, since without carrying out this activity capital goods could not be brought inside the factory for carrying out the manufacturing process. Input service include all service directly or indirectly related to the manufacturing process. This is an indirect activity without which manufacturing process cannot be carried out. SO credit is justifiable.

PANKAJ AGARWALA

PANKAJ AGARWALA (Querist)
Follow

18 September 2013 Thank you Mr. Vijay,

In the same case, what about the service tax paid on outward transportation of the same capital goods sent for repair. Whether this CENVAT Credit will also be available?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Hmr Babu

Jaya Ladhwani

rana andcompany

Anirudh Sharma

Devendra Singh Jyala

Subscribe Now

Cenvat credit on inward transport of repaired capital goods

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA