இந்த கட்டுரை நமக்காக வழங்கியது திரு .நஜ்முதீன் கோவை அவர்கள் The author of this article is Mr.K.M.Najmudheen, a Sr.VAT Practitioner and one of the well versed and sound knowledge person in TNVAT Act. He pleased to furnish here below the EOU Matters and related Government Orders and notifications ONLY for the welfare of VAT Practitioners. 100% EOU: “Exemption in respect of the tax payable by any dealer on the sale of of [raw materials, packing materials and consumable goods] to the registered 100% Export Oriented Units in this State and units located in Chennai Export Processing Zone” (G.O Ms.No.528 CT&RE dated 21.11.1997 – Notification No. II(1)/CTRE /100/97 Gazette dated 17/12/1997) FURTHER NOTES: 1) The expression “raw materials, packing materials and consumable goods” is substituted for the expression “raw materials” (G.O.No.Ms.104 CT&RE dated 1/4/1998-Notification No. II
One of our clients is registered under central excise and regularly paying the taxes & submitting the returns. Now, he is sending the materials to his buyer in north India and paying the lorry freight. The freight is not an extra charge / billed in anywhere. It's included in the cost of materials. The assessee is a proprietor concern. Now, my question is the assessee is not registered with service tax for GTA because all his freight bills with service tax, the service providers are logistic agency likeTVS, PATEL ROADWAYS. The excise consultant said “this service tax has not taken as a cenvat credit/adjusted with cenvat payments because service tax and excise are separate, so you have to apply for a service tax registration and take the credit and less if any services provided by you. What I said, the assessee has to take credit the ST as input and less with excise payments. Whether is it correct or not? Matter referred to the leading Service tax Advocate in Coi