service tax

If servce tax in paid on the inputs then you can claim input credit on them.

Has the claimant claimed Input credit?

> No.. He has not claimed credit..

> But if client has imported thru C&F on Advance Licence  ,then whether can claim tax credit ???

The credit service tax is available only if there is a relationship of service provider and availer between claimant and payer. Secondly, the service should be an eligible input service for the service availer in respect of his manufacture or further service.