TaxTMI 
TaxTMI 
TaxTMI 
With reference to the Title, I would like to bring to your kind notice that ?
1) as per Railway Board Circular who is Eligible to apply for STTG Certificate?
On any written request from customers, CCM Office will issue a monthly consolidated certificate to be signed by an Officer authorized by CCM and duly countersigned by Dy CAO/T or officer nominated thereto, for each customer giving details of Service Tax collected from them during the previous month, date-wise and rake-wise with breakup of (a) Service Tax, (b) Education Cess, (c) Higher Education Cess, and (d) Total Service Tax.This can be used by the customers for getting credit of Service Tax.
My Question is Who is a Customer ?
a person who Paid Freight is a customer or a person who unloaded the Material is customer as per Railway board ? Please kindly clarify.
And If Railway Interpreted the person who paid the rail Freight is a customer, and the STTG Certificate is issued to the Freight Payer only?
Now a days the Railway is allowing to Pay railway freight on E-Demanding or E-Payment system only. its means only by the consignor (Where the material is loaded. so the consignee requested to consignor to pay the rail freight on behalf of consignor and the same amount was transfer from Consignee Account to Consignor Account and to Indian Railway Freight Account. Here Consignor is acting as Agent only and the Rake was booked on EX-Work based ?
Countering with above rules with Finance Act and Cenvat Credit Rules ?
According to Section 2 of (I)CENVAT Credit Rules, 2004 explains who is eligible for CENVAT Credit.
The Explanation as follows
Input included goods used in the manufacture of capital goods which are further used in the factory of the manufacturer;
. “Input service “Means any Service,
. Used by a Provider of taxable service for providing an output Service; or
. Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal.
. Input service distributor means an office of the manufacturer of producer of final products or provider of output service, where receives invoices issued under rule 4A of the service Tax Rule, 1994 towards purchase of input services and issues invoice, bill or, as such manufacturer or producer of provider as the case may be.
Then as per above provision the CENVAT credit is eligible to take by the Consignee only.
but the indian railways says the STTG Certificate is given to Consignor only ?
Kindly clarify please.....