CHA SERVICES AND CENVAT
Querist :
Anonymous
(Querist) 27 December 2010
This query is : Open
We are the manufacturers of excisable goods. We are clearing the goods on payment of duty indienious and we are exporting the goods also. At the time of exporting we are engaging some of the services like C&F agent for filing of papaers at port and other port services. They are raising the service tax bills. We are availing he cenvat on the strength of those bills. But the department contention is tha those services are not input services hence, we have to claim the refund from the department. Basing on the latest Chandigarh H.C judgement it is eligible for cenvat. Pl refer the board circulard No. 97/2007 Dated 23.08.2007 owner ship of the goods will be discharged at the port hence the place of removal is port. Up to port all the services have to be covered under the definition of input services. As long as the assessee can avail the cenvat there is no problem to avail the cenvat, but in such cases like marchent exporters are not in a position to avail such cenvat of service tax they have to claim. The input service is having the vide meaning and scope in or in relation to the business all the services covered in the definision. Claiming of refund and the same amount we are depositing in the bank for pla is not a correct job either to the department and assessees also.
Please share your valuable views
