Cenvat credit on service tax

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dear sir, we are manufacture and advance paid to service provider in year 14-15 and service provider makes bill same in 14-15 but actually we were received bill in F.Y. 2015-16. can we take cenvat credit if service tax in F.Y. 2015-16.
Replies (7)

as per third proviso to sub rule (1) of rule 4 of CCR, 2004, Cenvat credit shall not be availed after one year from the date of invoice. In your case, invoice is of 2014-15. So, credit shall not be availed.

thanks sir,

I have one another query, we are manufacture(service reciever) and execute a work contract for repairing of factory building( like paintig, plastering, feetings); can we take cenvat credit of service tax paid under joint reverse charge mechanism.

After paying your liability under rcm you can claim Cenvat Credit of the amount paid alongwith the amount paid by service provider. Further if abatement is claimed than you cannot avail Cenvat Credit of Service Tax

Dear Mr. Jadeja g Here service tax input of Service tax paid on partial reverse charge mathod is avaible in both cases. 1. Sarvice tax paid to Contractor- input of Service tax available. 2. Service tax paid to Govt- input of service tax available. 

Yes Mr. Sujeet that's what i quoted "of the amount paid alongwith the amount paid by service provider'' i.e. Ser. Tax amt. paid by receiver + Ser. Tax amt. paid by Provider but i had mentioned "amount" and should have mentioned Ser. Tax instead. Thanks

Dear jadeja you can tell what you want but it is to be clear

Thanks sujeet sir, sir how to justify that repairs to factory building is not a part of construction service. because the activities also covered into the part of construction service and cenvat credit on construction service not permissible for manufacturer of industrial products. please guide us.


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