Claim or Refund St for Trading (import & Export) he gave Job work for his cleint requirment and Job worker Collected ST, Trader Claim Or refund the ST Amt ?

[p parthiban]

Sir, One of my client doing (Trading) Import CNC Machine from other country

After imported CNC Machine He had done some alteration work in CNC Machine for his client requirement so he gave  to  job work Third Party, The third party  after finished job work to give back our client and third party have raised bill for done Job work and he has been collected service tax.                                                

My question is : My Client Can Claim Service tax? My client is only Trading (Import, Sometimes he is doing export) business only.

AI Summary

CNC Machine Importer Cannot Claim CENVAT Credit on Service Tax; Verify If Job Work Counts as Manufacturing. A client involved in trading, primarily importing CNC machines, outsourced job work to a third party for machine alterations. The third party charged service tax for this job work. The client inquired whether they could claim a refund on the service tax paid. The response clarified that since trading is considered an exempt service, CENVAT credit cannot be claimed. Additionally, if the job work constitutes manufacturing, no service tax is applicable, but excise duty may be required. The client was advised to verify the specifics of the transaction.