Claim of service tax credit charged by the CHA

[Ram Babu]

whether service tax credit can be claimed on service tax charged by the CHA on services provided to the company for overseas shipments & similerly for services provided for import shipments, also support with documantory evidence

[Surender Gupta]

Any input services on which the provider of such service has charged service tax shall be eligible for Cenvat Credit if it meets the conditions of rule 2(l) of the Cenvat Credit Rules, 2004.

[Madhukar N Hiregange]

Dear Razesh, Presumably you are a manufacturer. Yes you can claim the ST charged by the CHA for both as they qualify as input credit. The same is used in relation to manufacture and clearacne fo goods.

AI Summary

Cenvat credit eligibility: service tax paid to customs house agents may be claimed if qualifying as input service.
Service tax charged by a Customs House Agent on services for overseas and import shipments is eligible for Cenvat credit if the service qualifies as an input service under rule 2(l) of the Cenvat Credit Rules, 2004 and is used in relation to manufacture and clearance of goods, with requisite documentary and rule-based compliance.