Cenvat input on container corportation bills

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 June 2015 We are selling goods to USA for this we use container corporation services.

My question is that

Can we claim cenvat credit on these bills

Guest

Guest (Expert)

08 June 2015 Hello,

Please answer me the following details so that I can give you apt suggestion:

* Are you manufacturing the goods which you are exporting to USA?

* Are you buying and re-selling the products to USA in addition to providing services?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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19 July 2024 In the context of availing Cenvat credit on services provided by Container Corporation of India Ltd. (CONCOR), which involves transporting goods via containers for export, let's clarify the eligibility:

### Eligibility for Cenvat Credit:

1. **Input Service Definition**: As per Rule 2(l) of the Cenvat Credit Rules, 2004, "input service" includes any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal.

2. **Export of Goods**: When goods are exported, the services of transportation up to the port or inland container depot are considered part of the export transaction. These services are eligible for Cenvat credit because they are directly related to the transportation of goods up to the place of removal (port or ICD).

3. **Container Corporation Services**: Services provided by CONCOR, such as transportation of goods in containers to the port or ICD for export, qualify as input services under the Cenvat Credit Rules.

4. **Conditions for Availing Credit**: To claim Cenvat credit on CONCOR bills:
- Ensure that the service tax charged by CONCOR is paid to the government.
- The services should be used in relation to the export of goods.
- Maintain proper documentation, including invoices from CONCOR, which clearly indicate the nature of services provided and the service tax paid.

### Conclusion:

Yes, you can claim Cenvat credit on services provided by Container Corporation of India Ltd. (CONCOR) if these services are used in relation to the export of goods. Ensure compliance with all documentation and payment requirements specified under the Cenvat Credit Rules. If in doubt, consulting with a tax advisor or chartered accountant would be beneficial to ensure proper compliance and maximize eligible credits.

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