Credit availability for input services

[Anil Gagneja]

CENVAT CREDIT AVAILED ON INPUT SERVICES NAMELY CUSTOM HOUSE AGENT SERVICE & CLEARING AND FORWARDING AGENT SERVICES DURING APR'2008 TILL DATE PLS CONFIRM WHETER THE SAID AVAILMENT IS ELIGIBLE INPUT SERVICES.

[Prabhakar Vennalaganti]

Yes you are eligible provided you are rendering any output services.

AI Summary

CENVAT credit eligibility for input services where the taxpayer renders output services, subject to applicable conditions. CENVAT credit on Custom House Agent and Clearing and Forwarding agent input services is eligible for set-off provided the claimant is rendering output services; entitlement depends on that operative condition and compliance with service tax credit rules.