Claim of service tax credit charged by the CHA , Service Tax

[Razesh]

whether service tax credit can be claimed on service tax charged by the CHA on services provided to the company for overseas shipments & similerly for services provided for import shipments, also support with documantory evidence

Posts / Replies

[Surender Gupta]

Any input services on which the provider of such service has charged service tax shall be eligible for Cenvat Credit if it meets the conditions of rule 2(l) of the Cenvat Credit Rules, 2004.

[Madhukar N Hiregange]

Dear Razesh, Presumably you are a manufacturer. Yes you can claim the ST charged by the CHA for both as they qualify as input credit. The same is used in relation to manufacture and clearacne fo goods.