Cenvat credit of service tax

Hii freinds .......

During the FY 2012-13 our client has used following services.I have a doubt whether service tax on the same is eligible for cenvat credit?

1.FREIGHT & FORWARDING OUTWARDS

2.Certification Charges

3.Consultancy(MARKETING)

4.Internet Charges

5.Postage&telegram(Courier)

6.Telephone&Telex

All the above bills are raised in the name of company 

 

Replies (7)

Yes you can take cenvat credit of all the tax paid on inputs which is billed on your company name.

You have not provided all the facts of the case. please specify whether your company is a manufacturing concern or a service provider or both

YOU CAN TAKE CREDIT OF ALL SERVICE TAX PAID ON ANY SERVICES, IF YOU ARE HAVING INVOICE OF THAT........  

If the input services are used in providing taxable output services, then yes. 

Yes you can avail cenvat cenvat credit on above services. However, outward transportation upto place of removal is only allowed as input service. Hence, service tax on freight paid for transportation beyond place of removal will not be allowed as input credit.

Are you a manufactureere or a service provider?

From 1st April 2011 the input service definition has under gone changes.

any service which has no relationship whatsoever with manufacturing of final product will not be eligible for CENVAT.

If you are service provider than the input service should have nexes to the out put service.

 

 

service which has no relationship whatsoever with manufacturing of final product will not be eligible for CENVAT.
If you are service provider then, you can take cenvat credit of all the tax paid on inputs

however, recent development is, the department while scrutinizing the returns filed by assessees has been focusing upon whether the services taken have any nexus with the service provided or not. As a basic principal of value addition and credit of tax paid , if you are the ultimate consumer , you have to bear the service tax.

All of the above answers should be considered as they all are valid


 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
18 August 2026
Audit Assistant - Remote / Work From Home

CA ANOOP P K & ASSOCIATES

Kozhikode

CA Inter

View Details