Cenvat Credit

Hi all

A company is engaged in import of software and following duties are paid on import.

Basic custom duty = 0%

CVD                         = 8%

Education Cess     = 3%

In India company sell these software and also provide service in respect of these softwares (AMC of software). All the services are provided only in respect of software sold by the company to its customer. AMC of software is subject to service tax @ 12% plus education cess.

My query is whether the company can claim CENVAT Credit of CVD paid on import against payment of service tax payable on output service (i.e. AMC of software) provided by the company to its customer.

Kindly mention the Cenvat Credit Rule.

Regards

Gagan