Furnishing Documents for availment of Credit of excise duty, Service Tax

[manikgoyal]

service provider is authorised dealer of two wheeler company for sale and service of two wheelers.whether excise duty paid on purchase of two wheelers and spare parts is allowed as deduction out of service tax payable on service charges,what documents are to be furnished to the department for availing credit of excise duty,kindly clarify,I shall be grateful.

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[Surender]

This query has two comonents of credit one for excise duty paid on two wheelers and second is excise duty paid on spare parts. Authorised dealer while providing services would utilise the spare parts only therefore, he is eligible to avail the credit of excise duty paid on Spare Parts only. Excise duty paid on two wheelers is not available as credit as these goods are sold as it is and has no contribution in providing output service. Further, you must have valid duty paying documents for this purpose.