Cenvat of service tax

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Hello, Members

Plz Provide me Rules about CENVAT credit of Service Tax as we have paid service tax on input services

Thnx

Replies (10)

Hi..

Please go through following link.

CENVAT CREDIT RULES, 2004

https://cbec.gov.in/excise/cxrules/new-cenvat-rules.htm

Thanx 

Bt will u Plz tell me could i take CENVAT Credit of service tax as have paid on input services& now   i am providing services in abroad

Ms Swati,

As I could understand from your query that you are providing services abroad means you are exporting services.

In case of export there are two option

1)claim the refund of input services as per Rule 5 of the CCR 2004 read with NOTIFICATION NO 27/2012 - CX (NT), Dated: June 18, 2012

2) take rebate as per Rule 6A(2) of Service Tax Rules 1994 read with NOTIFICATION NO 39/2012 - ST, Dated: June 20, 2012

In case you need any further clarification feel free to revert.

thank u so mch.....Sir

Could it be happen in that case if i am paying rent & on that i am paying service tax as per rule, & later some technical services is being provided from that rented place??? is it will be treated as payment of service tax on input services??

Kindly refer the definition of input services in CCR 2004. Acording to it read with other provisions of law if any input services is used for providing taxable services then credit is allowed. there in your case credit ia allowable.

Okz.....that mean Export services is not exempted service it is 0% taxable services ....Sir is it like that??

Export of service is a 'non taxable' service under section 66B of the Finance Act 1994 as amended till date. Under Rule 2(e) of CCR 2004 it is not an 'exempt' service.

Ashokji : may I ask you when to make an application in Form A under Rule 5 of CCR for refund of unutilised cenvat credit. Within 3 months or i year from

1) date of receipt of export proceeds in convertible FC

2) date of raising of export invoice

3) date of payment of input service to service provider used for providing export service.

Regards,

You can take the cenvat credit of St paid towards rent against exports.
Tax burden will be there where such services is finally consumed.if the same services is further exported then there exemption is available indirectly i.e. refund of ccr

Thanks Dilip & Umesh Sir................. bt if i'm nt liable to pay service tax now a days so could i take refund of that amount which i hv paid on rent(service tax) & is there any long proceeding for that refund


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