Cvd paid on import goods
Dharni Patel
(Querist) 17 March 2012
This query is : Open
Dear Sir,
One of my client is importing laptops for which they paid cvd+cvd edu cess+ cvd HE cess equivalnet to 10.3%. He is a trader in india selling these laptops by charging vat/cst as applicable. he is also a service provider. He falls under business auxiliary services and repairs and maintenace services for which they pay service tax. They have no any manufacturing activity.
so my query is
Can he claim cvd paid on import of laptops against payable service tax on business auxiliary services & repairs & maintenance services?
whether cvd paid is refundable to them by any other way or it is part of cost to them ?
