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Reversal of Cenvat Credit supply made under Notification N.33/2012-CE dated 09.07.2012 against SHIS DUTY CREDIT SCRIP Service Tax on White wash & Painting Input credit of service tax paid on commission to commssion agent for geting enquiry, participating in tender and for booking of order before start manufacturing activities Sir , can we take cenvat credit of 2008 year invoice in 2014 year in the month of August. Previous period availment of cenvat credit Work from rented home | proprietorship REGISTERATION UNDER DVAT Capital goods rejection Cenvat credit on AHU Ducting Consingee: China, Buyer: India
 
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Home Forum Service Tax Month 6 2006 2006 (6) This
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Eligibility of cenvat credit on GTA - Service Tax

 
Issue Id: - 216
Dated: -20-06-2006
By:- BRAJESH AGARWAL
Eligibility of cenvat credit on GTA
A limited company is producing the goods which are attracting state excise duty on its final product. It purchases the raw material, packing material. The transporataion of these items result into payment of freight and as per service tax act the company is depositing the service tax on freight after availing abatement of 75% on freight amount. The company also uses the transport facility for sending its finished products to its customers. In the process it also deposits the service tax on this outward freight also after availing 75% abatement. Plz advise whether the company is eligible for CENVAT credit on the service tax deposited on inward and outward freight. If yes then specify the relevant rule/section. If not then why ? regards
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Dated: - 20-06-2006
By: - Surender Gupta

For the purpose of payment of Central Excise Duty, the benefit of Cenvat Credit against service tax paid on clearance of goods and inward freight both are available. You may refer to rule 2(l) of the Cenvat Credit Rules, 2004.




Dated: - 28-06-2006
By: - Sunil Chowdhary
Firstly, if you are depositing only tax on 25% of transport bill, ensure that the transporter stamps or prints or writes on bill that he has NOT AVAILED of any CENVAT Credit. On the inward freight, you are eligible for the CENVARD credit. If you have more than one factory, you register your head office as an input distributor and distribute the input credit to each factory if there is a centralised payment from head office for the freight. On the outward better check since as per my reading you are not.

 
 
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