CENVAT Credit

Rahul Kejriwal (Querist) 04 March 2008 This query is : Resolved
1. Whether service tax paid by a service receiver of a good transport agency could be claimed as an credit while payment of excise duty by the same service reciever ?

2. whether VAT could be setoff against CST or vice-versa ?

3. Whether any manufacturing company who is liable to pay excise duty could avail credit of service tax paid in case of input services viz. telephone, courier, etc.

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Rajesh Kumar (Expert) 07 March 2008
1. Yes. Service Tax paid on goods transport services are available as credit on input services. There is some doubt regarding payment of taxes paid on outward transportation, i.e. transportation after the clearance of goods from factory. Tribunal has referred the matter to the larger bench.
2. NO
3. Yes, provided the said services are used in or in relation to manufacturing activity, directly or indirectly.

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