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Service tax credit on "custom house agent" charged by cha

KAILASH (CA) (58 Points)

24 May 2016

Can we take service tax credit of CHA charges charged by CHA for importing Raw material.

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3 Replies

CA PRAMOD SARAOGI (Chartered Accountant) (1113 Points)
Replied 25 May 2016

Your query is incomplete. Service Tax paid on Input Service is eligible for Cenvat Credit if the Input Service is used in manufacture of Final Product or provision of Output Service. You have not stated the nature of activity carried out by you and where and how the imported goods are going to be used. If you are a manufacturer of a Dutiable product then you are entitled to take the Cenvat Credit of Service Tax paid to CHA

KAILASH (CA) (58 Points)
Replied 25 May 2016

we are manufacturer of Dutiable goods (Excise and also state vat) , we are importing raw material and bill of exp. paid by our CHA is reimburesed by us . Bills are in the name of CHA and service tax amount is also mentioned in that bill which was in the name of CHA.

Can we take cenvat credit of service tax (Bill is in the name of CHA)