Cenvat Credit

[Ravindra Mohanty]

Client is register under the Importer under Rule 9 .

main business in trading the good all goods import from the outside india and sale in local or Export

Please clarify following point if possible

1) Whether if he export outside India got the Duty drawback.

2) whether if will availed cenvat credit paid on service tax on Input service C& F agent .

thanks in advance .

AI Summary

Eligibility for Duty Drawback and Cenvat Credit for Importer Under Rule 9: Clarifications on Export and Tax Services. An individual inquires about the eligibility for duty drawback and Cenvat credit for a client registered as an importer under Rule 9, primarily engaged in trading imported goods. The client exports and sells locally. The response clarifies that duty drawback is not applicable unless all production is exported, though lower duty can be claimed at customs for exports. Regarding Cenvat credit, it can be used for taxable services if the client is registered under Service Tax; otherwise, it is not allowed.