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Cenvat credit under Composition scheme

Queries 1636 views 4 replies

DEAR SIR,

WE ARE A PAPER MANUFACTURING COMPANY.

WE HAVE MADE PAYMENT TO A CONTRACTOR TOWARDS ROAD CONSTRUCTION WORK.

THE CONTRACTOR IS REGISTERED UNDER SERVICE TAX COMPOSITION SCHEME & PROVIDED US A INVOICE WHICH IS ENCLOSED HEREWITH.

CAN WE CLAIM CENVAT CREDIT OF SERVICE TAX PAID AGAINST THIS INVOICE. I DOUBT.

IF WE CANT CLAIM CENVAT CREDIT ON THE BASIS OF THIS INVOICE.

WHAT IS THE CORRECT PROCEDURE TO CLAIM CENVAT CREDIT IN THIS CASE?

WILL A REVISED INVOICE HELP US?

KINDLY CLARIFY IN DETAIL & OBLIGE.

THANKS & REGARDS,

 

LALIT DHABRIA


Attached File : 25763 738569 road construction bill.zip downloaded: 278 times
Replies (4)

Service Tax is not mentioned in the Invoice. it is a basic condition for claiming Cenvat Credit is that it should be separately mentioned in invoice.

Any service tax paid in purchasing the input service which is utilized for the output of the company is can be taken as input tax benifit but if it is not related than credit can not be taken.

Construction of new road is ineligible cenvat credit snce 01-04-2011. Maintenance and repair is admissible.

Cenvat credit can not be availed against the invoice. For availing the credit the bill  should include following details like

1. service tax reg no

2. classification of service p[rovided.

3 Service tax amount to be charged separately

Nair Sir,

Please confirm whether credit can be taken if the party is a provider of Construction services in respect of commercial & industrial buildings,

Please advise if the party is


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