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Availability of cenvat credit

Queries 307 views 1 replies

A service provider company,A, is exporting services to a foreign company and from same foreign company, domestic company receives some services on which it pays service tax on reverse charge basis.

To avoid maintaining registers etc, such domestic company does not avail cenvat credit on its input services used for providing services in India or outside India.

Now question is whether such company can avail cenvat credit of service tax paid on reverse charge basis on such import of service?

Replies (1)

Like inputs, input services are also defined under the Cenvat Credit Rules 2004. If the service satisfies the definition of the input service, the credit can be availed.


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