CENVAT Credit query

If service provider company (shipping company providing point A to point B cargo transport service) buys goods (spares, capital goods etc) from non manufacturers i.e suppliers, so will this company eligible to avail CENVAT credit on excise duty paid by supplier?

 

And same with Transport Service obtained. The company pays Service Tax on behalf of Transport Service provided by Transporter, So will this Shipping company avail the CENVAT Credit of the ST paid by this co on behalf of Transporter.

Replies (7)

1) You can avail the duty on goods supplied by your suppliers only if they are registered First Stage or Second Stage dealers in terms of the CENVAT Credit Rules, 2004.. If they are ordinary traders, you are not eligible for the credit of any excise duty paid on those goods...

You can find that out by looking at the invoice issued by the suppliers.. The invoice will mention their Status...if it is a normal invoice then get the matter clarified with ur suppliers

2)Yes... you can take the credit of that ST paid after you have actually paid it... Its still an input service...its only that, now you are yourself paying it... Rule 3 allows such credit..

Thank you sir for your reply...

 

Can you tell me how to  check wether it is registered dealer or not?

Can some one reply to this please...?

ECC No. will be mention in Invoice then dealer will registered if ECC No not mention in Invoice then dealer not registered.

Thank you sir...

Can u tell me full form or ECC?

ECC means Excise Control Code.

Thank you sir

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details