List of services Eligible for CENVAT Credit

[Rudrayani Shedjale]

Hi

We are the manufacturer of API(Active Pharma Ingredient). we file the ER1 returns.

previously we have taken credit of entire service tax borne by us.

Services includes as :-

• Security(at factory premises),
• [Custom Clearance ,Transport,Terminal Handling Charges,ADC charges- these are provided by our CHA]
• Material Testing
• Pest Control(at factory premises)
• Commission(for assisting into sales)
• Courier (for sending samples/documents abroad)
• Labour Charges
• Validation & Calibration.

Can the expert advise whether all the above mentioned services are eligible for taking CENVAT credit??

AI Summary

CENVAT credit eligibility depends on whether input services are used up to the place of removal; refunds apply otherwise.
CENVAT credit is available for services that are input services used in relation to goods up to the place of removal; routine factory services listed are prima facie creditable. CHA and courier services are creditable only if rendered before or up to the place of removal-services rendered after removal must be claimed under refund/rebate schemes for specified services. Commission for sales promotion is included in the input service definition but has conflicting judicial treatment and may be contested by the department.