Credit availment on courier charges (inward / outward)
This query is : Resolved
07 May 2013
Dear All,
Please do let me know whether we are eligible to avail cenvat credit against service tax on courier charges (Inward / Outward)
Please do let me know whether we are eligible to avail cenvat credit against service tax on courier charges (Inward / Outward)
07 May 2013
yes you are if you are using the courier service for providing your output service,
or if you are using the service in relation to manufacture excisable goods
or if you are using the service in relation to manufacture excisable goods
07 May 2013
We are using courier service for sending our finished goods to our customers.
So, we are able to get credit for such transactions?
So, we are able to get credit for such transactions?
07 May 2013
no, reason:
1st of all your finished goods must be excisable goods on which excise is liable.
2ndly even if it is excisable goods with excise duty, a manufacturer is only allowed the credit of input service used in relation to the manufacture of final products and clearance of final products upto the PLACE OF REMOVAL.
and your customer's address is not the place of removal.
-from definition 2(l) of CCR
1st of all your finished goods must be excisable goods on which excise is liable.
2ndly even if it is excisable goods with excise duty, a manufacturer is only allowed the credit of input service used in relation to the manufacture of final products and clearance of final products upto the PLACE OF REMOVAL.
and your customer's address is not the place of removal.
-from definition 2(l) of CCR
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