Input tax credit - Manufacturer, Central Excise

[DINESH AGGARWAL]

As per the provision of Rule 3(1)(ii) of  Cenvat Credit Rule, 2004, as a manufacturer,we are not entitle to take input tax credit of service tax charged by Courier company,authorised station service providers and SHIPPING AGENCIES in their invoices. We received a audit objection by our Central Excise Internal Auditors.

Dinesh Aggarwal

Posts / Replies

[Sachin Agarwal]

Dear Sachin, As per Provision of CENVAT Credit Rules, 2004 you can take CENVAT Credit on above service but these should be fall in the category of Input Service. Please write an email for further detail on my email id [email protected]