Cenvat credit on detention charges

[Tejas Gandhi]

Dear Sir,

Please let me know , Can we avail cenvat credit on container detention charges ?

Thanks,

Tejas gandhi

AI Summary

Cenvat credit availability on container detention charges depends on service tax being charged and proof of input service.
Whether Cenvat credit is admissible on container detention charges depends on whether service tax was charged on those charges and whether the recipient can prove they constitute an input service; a contrary administrative view holds that service tax is not leviable on detention charges and hence no credit, with further uncertainty as to the continuing applicability of pre-negative-list circulars following the post-1.7.12 regime change.