TaxTMI 
TaxTMI 
If Services are provided to client using Focus Product Duty Scrip without charging Service tax vide Notification No.07/2013-ST. Will the same qualify as Exempted Services under Cenvat Credit Rules and If yes, whether Rule 6 be applicable for reversal of credits.
Services provided against Focus Product Duty Scrip
27 Dec 2016 
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Exemption status of services using Focus Product Duty Scrip clarified: not exempt, service tax treated as cenvat credit or drawback.
Services provided against a Focus Product Duty Scrip without charging service tax under Notification No.07/2013-ST are not treated as exempted services; the service tax debited in the scrip is available as cenvat credit or as drawback, so credit treatment follows normal input credit or drawback rules rather than exemption-driven reversal. (AI Summary)
Services provided against a Focus Product Duty Scrip without charging service tax under Notification No.07/2013-ST are not treated as exempted services; the service tax debited in the scrip is available as cenvat credit or as drawback, so credit treatment follows normal input credit or drawback rules rather than exemption-driven reversal. (AI Summary)
