Service Tax Input Credit on CVD


This query is : Resolved 

(Querist)
22 August 2008 Whether Service Tax Input Credit on CVD (on Imports) can be availed by a service provider who is not a manufacturer. If no on What grounds? Please explain with relevant sections/Rules/Notifications/Circulars

23 August 2008 How does this tax input service tax arise on CVD?

Srinath (Expert)
24 August 2008 CVD is allowed as CENVAT credit for service providers. However CVD=VAT is not allowed for service providers.


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