TaxTMI 
TaxTMI 
Whether CENVAT Credit can be claimed?
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....hether CENVAT Credit can be claimed?<br> Query (Issue) Started By: - Santosh Shetti Dated:- 1-1-2016 Last Reply Date:- 6-1-2016 Service Tax<br>Got 8 Replies<br>Service Tax<br>Whether Manufacturer, who is under an obligation to export certain quantity of goods, as per govt. order, fullfills export obligation by availing services of Export House (*which has been allowed by govt. in given case), wher....
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....e Export House is procuring goods on behalf of the said Manufacturer from other manufacturer can be regarded as "input services" & can the said manufacturer claim CENVAT credit for ST paid to Export House? Reply By KASTURI SETHI: The Reply: Answer is "Yes". Suppose manufacturer is 'A'. Export House is 'B' and Other manufacturers are 'C'. B is providin....
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....g service to A. B is procuring goods from C on behalf of A for fulfillment of A's export obligation. Hence B is job worker of A. B's activity falls under the category of erstwhile BAS under erstwhile Section 65(105)(zzb) sub-clause (vi) of the Finance Act, 1994.(Now under 'Other Than Negative List). A has paid service tax on job work activity i.e. procurement of goods on behalf of A an....
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....d this can be termed as input service and A also being a manufacturer of excisable goods can avail and utilize cenvat credit in or in relation to the manufacture of dutiable final product or providing taxable output service. Reply By Santosh Shetti: The Reply: Sir, Thanks a lot for the reply. Is there any direct judgment/decision of SC/HC/CESTAT on this aspect? Reply By KASTURI SETHI: The Reply....
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....: Sir, I shall search and inform you soon. Reply By Ganeshan Kalyani: The Reply: Santoshji meanwhile you can search a citation on TMI for the issue under discussion. Reply By KASTURI SETHI: The Reply: Sh.Santosh Shetti Ji, Clause (iv) to erstwhile Section 65(105)(zzb) is also very helpful on this issue. I tried my best to trace out judgement of any court but could not find so far. Only direc....
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....t and clear-cut judgement, if any, will be helpful to you. However, still my efforts are in progress. Reply By KASTURI SETHI: The Reply: Dear Santosh Shetti Ji, I could not locate any judgement on this issue in EXCUS Electronic Library (CD). This CD does not cover all the judgements. I am not paid member of TMI. I feel handicapped without paid membership of TMI. I am not interested in subscri....
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....bing two sites at a time. My subscription with EXCUS expires on 31.1.2016. Thereafter, I shall subscribe to TMI on payment. If I come across any judgement on this issue, I shall let you know. In case you are paid member of TMI, in the meantime you may search on TMI by incorporating the words in search column, "On behalf of, job-work, provision of service on behalf of, procurement of goods o....
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....n behalf of etc." Reply By Santosh Shetti: The Reply: Dear Sir, Yes. I too searched in ExCus but could not find any judicial pronouncement on the issue. Same is the situation with me, I too don't have TMI subscription as of now. But thanks a lot for your views on the issue, If I come across with some judicial pronouncement I will share it with you. Santosh Shetti. Reply By Ganeshan....
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.... Kalyani: The Reply: Very nice interaction and support.<br> Discussion Forum - Knowledge Sharing ....