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Input service tax credit -25% s.t. charged by manpower supp.

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(Querist)
05 September 2012 Sir ,

We are a Pvt. Ltd. Company registered in service tax under the service tax category of "Clearing and Forwarding Agency " . In case of Partial reverse charge mechanism , if we receive a bill containing 25% service tax charged by manpower supplier for providing us the supply of manpower, the following questions arise.

1. Can the company avail 25% service tax charged by service tax provider as input service tax credit ?

2. After making 75% service tax payment , Can the company avail input credit in respect of same also ?

Kindly clarify these questions mentioning relevant notification/ circulars of S.T.

Ashok Malhotra



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CA Suresh Jain

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CA Suresh Jain (Expert)
05 September 2012 Answer to both your questions is "YES" you can avail CENVAT.
Please refer to CENVAT Credit Rules, 2004

For further clarification please mail the query at sureshjain.nj@gmail.com chargeable Rs. 100 to 500 donation to the "KADAM" institute engaged in education to children of construction labours.
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