As per the provision of Rule 3(1)(ii) of Cenvat Credit Rule, 2004, as a manufacturer,we are not entitle to take input tax credit of service tax charged by Courier company,authorised station service providers and SHIPPING AGENCIES in their invoices. We received a audit objection by our Central Excise Internal Auditors.
Dinesh Aggarwal
Clarification on claiming CENVAT Credit for service tax charged by couriers and shipping under Rule 3(1)(ii) Cenvat Credit Rules. A manufacturer queried about the eligibility to claim input tax credit for service tax charged by courier companies, authorized station service providers, and shipping agencies, citing an audit objection under Rule 3(1)(ii) of the Cenvat Credit Rules, 2004. In response, it was clarified that CENVAT Credit can be claimed on these services if they qualify as Input Service under the rules. Further details were offered to be provided via email. (AI Summary)
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