Ours is a cable Television service provider and provides cabale television service to customers.
We used to purchase P.S.C Poles used for laying cable wires and Lock pads to lock amplifier boxes which are used for providing output service.
At the time of purchase, company has paid excise duty and has adjusted with service tax liability as cenvat (50%).
But Service tax department is not allowing said Excise duty paid to adjust with service tax liability on the ground that, this items are not mentioned in the chapters/ heading of central tariff act.
Can we not take cenvat credit.
Request all to share their views.
Regards
Lalit
