Can C form issued without Excise Value

[Bunty Valliya]

Dear Sir,

We are only service provider of Generator & registered under Service Tax & VAT. We bought generators as capital goods against form C, including excise duty value. And as we are service provider, we use EXCISE DUTY as input in service tax returns. Now we had issued C form for generators on basic value(i.e. without excise duty).

Kindly advise is there any relevant judgement in support of the above case, which proves there's no need to change the C-form.

Regards

Bunty

Mb:7011557912

AI Summary

C-form issuance should reflect taxable assessable value net of embedded taxes, ensuring correct inter-state VAT documentation.
Issue: whether a C form may be issued for only the invoice basic value when the invoice separately records excise duty and CST. Practical guidance: C form is to be issued for the taxable or assessable value (the value on which inter state VAT/CST is levied), i.e., net of taxes levied; service tax treatment of excise is not relevant to the C form, and issuing a C form with a value inconsistent with the taxable value risks rejection by authorities or refusal by the seller.