Can Cenvat Credit be availed on Import of Services?

If the Import service falls under specified services u can claim refund otherwise it will be treated as a port of expense.

Yes he can take the credit refer rule 9 of cenvat credit rules 2004

Hi Rahul

Woul you please elaborate more on this about the taking the Cenvat credit?

Regards

Sunil Nayak

no you cannot take cenvat credit  under reverse charge method. nor refund can be taken as the same is only incase of specified services in relation to exports

With regard to your query:

Now the department has become active in this regard. The departments contension is that under the cenvat credit rules only credit is allowed for Section 66 payments and not applicable to 66A payments. But technically you can take a stand the the rate of service tax is not mentioned in sec 66A and states that all the provision of Chapter V of Finance Act becomes applicable. hence the levy is under 66 of the service tax itself. Even there is a circular to the effect that the taxes paid under the import of service rules can be setoff against the payment of other output service tax payable. 

Hey I also Wanna Know about the Provision in relation to Availment of Canvat credit for the Services received from out of India..I also agree with Mr. Taxolegal..but still confuse..can clarify with reasons...

Board has given a clear clarification on this issue allowing cenvat credit of service tax paid on import of services in reverse charge mechanism. Please see attached file.

when can we claim this input on payment of Service or payment of corresponding Service Tax??

I think in case of import of service, liability to deposit the service tax lies with the service receipient. Further, if the service provided or to be provided is a taxable service in India then the Receiver of Service can take the credit of such ST payment.

However, in which specified service this would be treated as an expense .....????? only when the service is not treated as an Input Service.

I think in case of import of service, liability to deposit the service tax lies with the service receipient. Further, if the service provided or to be provided is a taxable service in India then the Receiver of Service can take the credit of such ST payment.

However, in which specified service this would be treated as an expense .....????? only when the service is not treated as an Input Service.

Dear Sir,

Help me out in the following Service tax matter!!

1. Can we take cenvat credit on import of service ?

2. If possible can we apply for refund if in excess of payment ?

Thanks Regards

Veeresh.B

Dear Sir,

Service tax paid on import of service  can we get refund ofter adjestment of out put payment ?

Regards

Veeresh.B

Servbice Tax paid under reverse charge can be availed as Cenvat Credit only if the said service is INPUT SERVICE.