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Can C form issued without Excise Value, Value Added Tax - VAT-CST

Issue Id: - 113781
Dated: 25-5-2018
By:- Bunty Valliya
Can C form issued without Excise Value

  • Contents

Dear Sir,

We are only service provider of Generator & registered under Service Tax & VAT. We bought generators as capital goods against form C, including excise duty value. And as we are service provider, we use EXCISE DUTY as input in service tax returns. Now we had issued C form for generators on basic value(i.e. without excise duty).

Kindly advise is there any relevant judgement in support of the above case, which proves there's no need to change the C-form.




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Showing Replies 1 to 11 of 11 Records

1 Dated: 25-5-2018
By:- YAGAY and SUN

Through your query we understand that you have sold the Gen Set on the basic value plus CST at applicable rate prior to GST Regime. In our view you need to pay the excise duty after deducting the 2.5% depreciation on the CENVAT credit amount per quarter.

2 Dated: 25-5-2018
By:- Bunty Valliya


We bought genset, and having invoice mentioned excise duty and vat. But we are providing services for rental of genset. Can we issue the C form only for basic value of invoice...?

3 Dated: 25-5-2018
By:- YAGAY and SUN

You mean to say right to use.

4 Dated: 25-5-2018
By:- Bunty Valliya


We bought genset from Mahindra against C form, for that we had received invoice having basic value+ excise duty+cst2'/.

And we treated this purchase as capital goods against C form and utilities excise duty in service tax input.

Then we don't sell the genset, we only provide the genset on rental basis and charge services tax from customers.

And now I had issued C form to Mahindra for basic value only.

But they denied to accept it. They want C form having total value of invoice, i.e. basic+excise+cst2'/.

5 Dated: 25-5-2018

Form C shall be issued only for Taxable Value or assessable value. In other words the value on which CST 2% charged. Otherwise AO may reject the Form C because of defect value.

6 Dated: 26-5-2018

I agree with the View of Mr.S Subramaniyan

7 Dated: 26-5-2018

Sorry, please read the Name of Expert Mr PGVENKATA SUBRAMANIYAN instead of Mr.S Subramaniyan .

8 Dated: 26-5-2018
By:- YAGAY and SUN

In our views C Form is required to be issued for the Taxable Value (i.e. Total value - CST @ 2% = Taxable Value).

9 Dated: 26-5-2018

M/s.YAGAY and SUN,. Dear Sirs, The element of Service Tax should not have been the part of query. Form C and Service Tax are not linked at all. Am I right ? Pl. Reply for enrichment of my knowledge. Thanks and Regards. K.L.Sethi

10 Dated: 27-5-2018

What Kasthuri Sir says is correct.

11 Dated: 28-5-2018
By:- YAGAY and SUN

There are plethora of judgments which says the C form must be issued net of tax levied. Even Haryana VAT Department/ Delhi VAT Department had issued clarification/Advance Rulings on this matter. If required we can share.


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