Service tax credit of invoice in the name of others by endorsement....
This query is : Resolved
vishal sharma
(Querist)
29 December 2013
in the case of high sea sale and purchase the bill of laiding and consequent bills of shipping line is in the name of original importer....... my question is whether we can take the service tax credit of the same by getting it endorsed in our favour since we have made all the payment........suggest with valid case laws and rules.....thanks in advance
Annu Agarwal
(Expert)
29 December 2013
Sir in case of high sea sale the high sea buyer becomes the importer.
Now the quetion is whethet the importer is a manufacturer,service provider or an Trader.
As per Rule 3 of Cenvat Credit Rules 2004,Cenvat credit is available to only to manufacturer or producer or provider of output service.
If you fall in any of the above category then you can avail the servic tax credit.
Please have a look at the link too.
https://www.caalley.com/art/art10_0114.html
Now the quetion is whethet the importer is a manufacturer,service provider or an Trader.
As per Rule 3 of Cenvat Credit Rules 2004,Cenvat credit is available to only to manufacturer or producer or provider of output service.
If you fall in any of the above category then you can avail the servic tax credit.
Please have a look at the link too.
https://www.caalley.com/art/art10_0114.html
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