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Issue ID: 5184
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Cenvat Credit

Date 14 Jan 2013
Replies 1 Reply
Views 949 Views
Cenvat credit eligibility: composition-scheme service providers may avail input, input service and capital goods credit under Rule 7.
The composition method under the Service Tax Rules provides an alternative manner for discharging service tax but does not prohibit availing Cenvat Credit on inputs, input services or capital goods; a composition-scheme service provider may therefore claim credit in the normal course under the statutory credit provisions. (AI Summary)

Weather Air Traveler agent can use Input Credit if he under composition scheme(.618 & 1.236) can he claim input credit

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