cenvat taken on taxable amount by deducting the abatement amount

[sarat sahoo]

Sir

One service provider availed cenvat credit at a rate after deducting abatement amount. That means service tax payble amount taken as cenvat credit after deducting the abatement amount.but in St-3 retun he has paid service tax by taking the abatement. Is it as per rule or not by mentioning the notification no.

[Ganeshan Kalyani]

Sir, in my view you need to go through 'A guide to Service Tax' or 'Referencer' or go through website - www.cbec.gov.in. Thereafter if you have any query please post it. Thanks.

[KASTURI SETHI]

I support the views of Sh.Ganeshan Kalyani, Sir. Reason behind this is that question is not properly drafted. Message is not clear.

AI Summary

Cenvat credit on post abatement taxable value questioned; guidance sought on correct basis for credit eligibility. Whether cenvat credit may be taken on the taxable amount after deducting the abatement is questioned where a service provider both claimed cenvat credit computed on the post abatement taxable value and filed ST 3 returns showing tax paid after applying the abatement; respondents referred the enquirer to official guidance and found the query unclear without providing a rule citation.