Availment of Cenvat Credit-reg

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..... Availment of Cenvat Credit-reg
Query (Issue) Started By: - N Balachandran Dated:- 15-10-2012 Last Reply Date:- 18-10-2012 Service Tax
Got 3 Replies
Service Tax
Sir, We are in process of submitting offer for Design & Engineering, Shaft Construction & Furnishing, Supply of Equipments, Civil Structural Architectural Work, Erection, Installation, Testing & Commissioning including Mainten .....

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..... ance during the Warranty period to Various Mines Company. If we charge the Service tax @ 12.36% on 40% value of Total Contract Value as per rule 2A .of Service tax rule, Will the customer able to take Cenvat Credit ?. Pl clarify Regards N.Balachandran Reply By Pradeep Khatri: The Reply: CENVAT credit would be available to your customs according to the provisions of CENVAT credit Rules, 2004 .....

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..... as amended time to time. From 01-04-2011, in the definition of Input Services, drastic changes had been incorporated, if the services provided by you to your customer fall under the category of Input Services, then, it would be available otherwise not? Reply By vijay kumar: The Reply: In order to ascertain whether input credit is available, both the input service and output service/finished goo .....

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..... ds are required to be known to examine the nexus between the two in terms of Rule 2(l) of CCR, 2004. In your case, obviously the input service is works contract service but the output service is not mentioned. The customer is a mining company. Whether they are manufacturing dutiable goods or providing taxable service and if so, what is the description and nature thereof may be given, to clarify yo .....

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..... ur query. Reply By Radha Arun: The Reply: In principle the customer can take Cenvat credit of the works contract service as an input service for the taxable output service of mining. However, some types of construction activity are excluded from Cenvat, viz., construction of a building or civil structure or part thereof, and laying of foundation or making of structures for support of capital goo .....

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..... ds.
Discussion Forum - Knowledge Sharing .....

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