Eligibility of input service tax

Hi all happy new year, my doubt is company providing domestic as well as export services, whether input service tax should reversed as per rule 6 for common expenses like rent, electricity charges and maintenance charges on which claimed input service tax???
Replies (2)

Export of service is not an exempt service in terms of Rule 2(e) of cenvat Credit rules, 2004. Accordingly, no reversal under Rule 6 is to be made.

Ref: Rule 6 (6) of Cenvat Credit Rules.

The provision of reversal of Cenvat credit would not be applicable in few specific cases.

One of them is when goods are cleared for exports without payment of futy interms of Central Excise Rules. 

Accordingly it will not be considered as exempted service for Rule 6 purpose - no reversal required.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details