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Utilisation of Cenvat for payment of service tax, Service Tax

Issue Id: - 846
Dated: 30-7-2008
By:- RAJIV CHHAPARIA

Utilisation of Cenvat for payment of service tax


  • Contents

CAN A 100% EOU USE CENAVT CREDIT OF INPUTS & INPUTS SERVICES TOWARDS ADJUSTEMNT OF LIABILITY OF SERVICE TAX OF TRANSPORTATION OF RAWMATERIALS.THE UNIT IS EXPORTING MANUFACTURING & EXPORTING GOODS ONLY.SOME REJECTS ETC ARE SOLD LOCALLY AS DTA SALES.

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 31-7-2008
By:- Surender Gupta
To pay service tax on GTA service, whether inward or outward, no cenvat credit is available. This principal is applicable to EOU also.

2 Dated: 25-9-2009
By:- R.S. Mangal
the payment of service tax on gta service could be made from cenvat account only upto 01.03.2008. from 01.03.08 the gta service is no more an output service hence the service tax on such service has to be made from cash.

Page: 1

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