CENVAT credit to Port or Dredging

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 Hello Frields this is Kiran, I have a doubt regarding Cenvat  Credit.

A Company engaged in port and dredging services, can this company avail the benefit of cenvat credit on input duty.

If there is any provision with respect to aforesaid query please post your answer with sections or rules as the case may be.

If there is any case laws regarding port and dredging services please quote it.

Regards,

Kiran Kumar V

Replies (3)

Any service provider providing any output service (in this case port & dredging service) can avail cenvat credit of duty paid on inputs/capital goods/input services.

Originally posted by :kiran
"

 Hello Frields this is Kiran, I have a doubt regarding Cenvat  Credit.
A Company engaged in port and dredging services, can this company avail the benefit of cenvat credit on input duty.
If there is any provision with respect to aforesaid query please post your answer with sections or rules as the case may be.
If there is any case laws regarding port and dredging services please quote it.
Regards,
Kiran Kumar V

 

Request to please note one of the leading case -

2008(07)LCX0150

In the Customs, Excise & Service Tax Appellate Tribunal, Chennai

Shri P.G. Chacko, Member (Judicial) Shri P. Karthikeyan, Member (Technical)

Tuticorin Port Trust

Versus

Commissioner of Central Excise & Service Tax, Tirunelveli And Vice Versa

Final Order Nos. 692-693/2008 and Stay Order No. S/611/2008 dt. 10.7.2008 certified on 10.7.2008 in Application No. S/Stay/179/2007 and Appeal Nos. ST/238, 241/2007

Summary of case: $

Appellant took CENVAT credit on dredging services provided, but, when objected by an audit party of department, reversed credit. No evidence of utilisation of any input service tax credit, demand cannot be sustained. Default not brought against appellant. Penalty set aside. Appeal of revenue rejected. (Para.2)
"

Thank you sir for providing useful information regarding my query.

 

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