Cenvat credit of service tax on export sale

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..... A LTD Manufacturing co. exported some products and paid freight ( air / sea ) and also paid other charges alongwith service tax. Can the co is eligible for CENVAT credit of service tax on export sale activity ? is answer will chage if the same is for import activity ? Manoj - Reply By Surender Gupta - The Reply = Rule 5 of Cenvat Credit rules, 2004 allows cenvat credit even if goods are expo .....

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..... rted without payment of duty. However, in case of import of goods, if case these goods are used for manufacturing activity, you are eligible for cenvat credit as usual on input services. - Reply By Phani Kumar - The Reply = Service Tax paid on freight will be allowed upto the palace of removal as input service. However service tax paid beyond the place removal have some controversy because of inp .....

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..... ut service definition is not clear u/s. (2) (l) of Cenvat credit Rules. However courts already have held that beneficial provisions should be constructed in liberal manner to give the benefits. So i am on the view that Service Tax paid beyond place of removal will be allowed. - Reply By Madhukar N Hiregange - The Reply = In my view the st paid on such services would be that relatingto clearacne .....

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..... of the product. As long as the prodcut is excisabel the credit would be available. If it were paying for incoming servcies from outsdie India that also would be eligible as input credit. - Cenvat credit of service tax on export sale - Query Started By: - Manoj Sharma Dated:- 16-2-2007 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, perso .....

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..... nal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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