Utilisation of service tax for the payment of custom duty, Service Tax

[Sandeep Bhatnagar]

A service provider imports a machinery for providing service taxable services and pays custom duty on its import. Whether credit for such custom duty paid is available against service tax due ?

Posts / Replies

[Surender Gupta]

Yes, on import of machinery, the CVD paid as Custom Duty shall be available for Cenvat Credit subject to other conditions of the CC Rules, 2004.