Cenvat

you have collect service tax from customers you shoul pay service tax to govt.  its not your exps. so you can not take cenvat credit on service charged/collected from party.

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CENVAT CREDIT IS EARNED BY WAY OF PAYING SERVICE TAX  FOR INPUT JOB  WHICH WAS USED FOR  OUTPUT JOB.

THE THEME IS = FOR A SINGLE JOB ONLY ONCE THE SERVICE TAX WILL BE PAID BY THE END USER

YOU WILL DEDUCT THE SERVICE TAX AMOUNT PAID FOR INPUT SERVICE FORM THE OUTPUT SERVICE. THE BALANCE WILL BE PAID TO SERVICE TAX AUTHORITY.

EVEN TELEPHONE BILLS (Service Tax Portion) ARE INPUT SERVICE. . YOU CAN CLAIM CENVAT CREDIT ON TELEPHONE BILL AND PAY THE BALANCE AMOUNT TO SERVICE TAX AUTHORITY

IF YOU HAVE NOTHING AS INPUT SERVICE QUESTION OF CENVAT CREDIT DOES NOT ARISE

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