TMI BlogService Tax Credit on development of Logo on StationeryX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Credit on development of Logo on Stationery X X X X Extracts X X X X X X X X Extracts X X X X ..... d Forum, We are group of companies and develped common LOGO as design and artwork to be printed on Letter Heads, Envelops, Visiting Cards. Bill has been received in EOU company. Pls clarify 1. Can w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e take credit of full amount of service tax in EOU Company and file refund under rule 5 of CCR, 2004 or not ? 2 if the credit is permissible, whether proportionately? pls advice ashok chopra Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By Pradeep Khatri: The Reply: As per the para 6.11 C (iv) of the FTP 2009-2014, "In addition, EOU/EHTP/STP/BTP shall be entitled to following:- i) ................... ii) ................... iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .................. iv) CENVAT Credit on service tax paid. Since, the Logo so created, will be used by you in allover the group companies, therefore, Department may raise objection that it is not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing used entirely for EOU, Hence, cannot be treated as 100% accumation due to export from EOU. A Conscious view needs to be taken in this matter after conducting the cost benefit analysis. Proportion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate allowance will not stand in this matter, as, there is no such provision in the Cenvat Credit Rule, 2004. X X X X Extracts X X X X X X X X Extracts X X X X
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