TMI BlogClaim of cenvat creditX X X X Extracts X X X X X X X X Extracts X X X X ..... Claim of cenvat credit X X X X Extracts X X X X X X X X Extracts X X X X ..... a job worker liable for service tax job worker purchases paints uses some consumables labour on parts recd from main supplier and then send back the parts after painting does this amount to manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re or works contract and consequent impact of cenvat credit can he claim cvd on paints whcih are imported Reply By Rama Krishana: The Reply: only in certain circumstances certain processes of paintin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of an items is treated as deemed manufacture. The list of deemed manufacture is available in chapter 5 of Central Excise Manual on this website. However, in general (barring the cases of deemed manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture) the painting activity is subject to service tax. Where as the question of cenvat credit is involved, yes, if you pay service tax on this activity on the gross value including the value of mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial, you can take cenvat credit of cvd paid on inputs / material. X X X X Extracts X X X X X X X X Extracts X X X X
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