Sir,
As per new changes in service tax.service tax now chargeable on Railway freight and Railway charge Service tax on Railwar receipt.So my question is how one can take cenvat credit on basis of RR because if gone through Rule 9 (1) Document for taking cenvat credit we can not find any clause for RR.
Please provide your view and if there any new information for taking credit for same.
Debate on Validity of Railway Receipts for CENVAT Credit Under Rule 9(1) of CENVAT Credit Rules, 2004 A discussion on a forum addresses the issue of claiming CENVAT credit based on Railway Receipts (RR) after service tax became chargeable on railway freight. One participant questions the validity of using RR for CENVAT credit under Rule 9(1) of the CENVAT Credit Rules, 2004. Another participant clarifies that RR can be considered a valid document for CENVAT credit as it is deemed a bill or invoice by the Railways. A subsequent amendment to the rules, effective from August 27, 2014, specifies that a Service Tax Certificate for Transportation of goods by Rail, along with RR photocopies, is required for credit. (AI Summary)