input service tax credit on BAS

Dear All

We are exporting goods through one of our CF agent who is registered under Business Auxiliary Service and charging service tax for his services.We are raising invocies directly from factory in the name foreign buyers.

Transportation arranged by CF agent and delivered the goods from factory to port as well as from port to the final destination (including sea freight and other charges).kindly clarify whether we can avail input service tax credit for the bills raised by the CF agent under BAS category.

Replies (9)

Yes, u can claim the Cenvat..

As an exporter you maybe interested in getting a refund of the same. Please refer to not.17 & 18 of 2009 for the same. You may also confirm that it does nto clash with the existing benefit of export like duty drawback etc being claimed if any.

Safer you claim refund instead of cenvat credit.

Dear Unnikrishnan Sir, if avail cenvat credit is there any problem in future.

Department may dispue its eligibility as input service. This is the reason why refund scheme has been introduced for certain services.

SIR , FOR WHICH SERVICES REFUND SCHEME IS AVAILABLE ??

CHA, port services, C&F, inspection , fumigation, insurance, warehousing, courrier, money changer, banking service in realtion to export bills.

 Sir ,

 

Our C& F registered under BAS, pls advice whether we are eligible for refund of service for export bills

BAS is not eligible for refund.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

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

Krea University

Chennai

CA

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details