lalit (CS) 29 July 2013

Cenvat credit

Ours is a cable Television service provider and provides cabale television service to customers.

We used to purchase P.S.C Poles used for laying cable wires and Lock pads to lock amplifier boxes which are used for providing output service.

At the time of purchase, company has paid excise duty and has adjusted with service tax liability as cenvat (50%).

But Service tax department is not allowing said Excise duty paid to adjust with service tax liability on the ground that, this items are not mentioned in the chapters/ heading of central tariff act.

Can we not take cenvat credit.

Request all to share their views.

Regards

Lalit

Reply Follow

1 Replies

Shayan Khan (B.com) 30 July 2013

Excise duty is charged if

1- There is a manufacture

2- Item is Moveable

3- Item is Marketable

4- Item is mentioned under Tariff (Central Excise tariff)

If all these conditions are satisfied, excise duty is charged..

Since u have paid the excise duty, this is not your look out. For the purpose of claiming Cenvat, if can be claimed based on eligible documents specified under Rule 9 of CC Rules, 2004 only.. If the dept. is not allowing CC, u may prefer an appeal before Commissioner (Appeals) of Central Excise.........