Input of service tax

[Guest]

We have paid commission to overseas agent for booking export orders at dubai[service done at dubai], as per departmental direction we have paid the service tax. Can we take input credit on Service Tax paid on Commission to overseas agents, if so, can we claim refund after availing credit, becoz, we dont have any similar excisable goods to adjust the cenvat credit. Plese guide me.

AI Summary

Eligibility for CENVAT Credit on Service Tax Paid for Overseas Agent Commission: Refund Possible Under Rule 5, Notification 41/2007. A user inquired about the eligibility to claim input credit on service tax paid for commission to an overseas agent in Dubai, as they have no similar excisable goods to adjust the CENVAT credit. The response clarified that the service tax paid under reverse charge for import of services is eligible for CENVAT credit as input services. The user can claim a refund under Rule 5, subject to overall decisions related to CENVAT credit and excise duty, and also under notification no. 41/2007, serial no. 15.