RETURNS

RETURNS

5. Details of input stage CENVAT credit (To be filled by a taxable service provider only / not to be filled by service receiver liable to pay service tax or input service distributor)

5A  Whether the assessee providing exempted / not taxable service or exempted goods

	(1)	(2)
(a)	Whether providing any exempted or non taxable service ('Y/N')
(b)	Whether manufacturing any exempted goods ('Y/N')
(c)	If any one of the above is yes, whether maintaining separate account for receipt or consumption of input service and input goods (refer to rule 6(2) of CENVAT credit rule, 2004
(d)	If any one of the (a) and (b) is 'Yes' and (c) is 'No', which option is being availed under rule 6(3) of the Cenvat Credit rules, 2004
	(i) Opted to pay an amount equal to 10% of the value of exempted goods and 8% of the value of exempted services (Y/N), or
	(ii) Opted to pay an amount equivalent to CENVAT Credit attributes to inputs and input service used in or in relation to manufacture of exempted goods or provision of exempted service (Y/N)

5AA. Amount payable under rule 6 (3) of the Cenvat Credit Rules, 2004

	Month/Quarter**	Oct	Nov	Dec	Jan	Feb	Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
(a)	Value of exempted goods cleared
(b)	Value of exempted services provided
(c)	Amount paid under rule 6(3) of Cenvat Credit Rules,2004 by CENVAT Credit
(d)	Amount paid under rule 6(3) of Cenvat Credit Rules, 2004 by Cash
(e)	Total amount paid=(c)+(d)
(f)	Challan Nos. wide which amount mentioned in (d) is paid
(g)	Challan dates

5B. CENVAT Credit taken and utilized

	Month/Quarter**	Oct	Nov	Dec	Jan	Feb	Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)

(1)  CENVAT Credit of Service Tax and Central Excise duty

(a)	Opening Balance
(b)	Credit taken
	(i) On Inputs
	(ii) On capital goods
	(iii) On input services received directly
	(iv) As received from input service distributor
	(v) From inter unit transfer by a LTU*
	Total credit taken=(i + ii + iii + iv + v)
(c)	Credit utilized
	(i) For payment of service tax (Amount including Arrears)
	(ii) For payment of education cess on taxable service
	(iii) For payment of excise or any other duty #
	(iv) Towards clearance of input goods and capital goods removed as such*
	(v) Towards inter unit transfer of LTU
	(vi) For payment under rule 6(3) of the Cenvat Credit Rules, 2004
	Total credit utilized=(i + ii + iii + iv + v + vi)
(d)	Closing Balance of CENVAT credit=(a+b-c)

(II)	CENVAT Credit of Education cess and Secondary and Higher Education Cess
(a)	Opening balance
(b)	Credit of education cess and secondary and   higher education cess taken:-
	(i) On Inputs
	(ii) On capital goods
	(iii) On input services received directly
	(iv) As received from input service distributor
	(v) From inter unit transfer by a LTU*
	Total credit of education cess and secondary and higher education cess taken=(i + ii + iii + iv + v)
(c)	Credit of education cess and secondary and  higher education cess Utilized:-
	(i) For Payment of education cess and secondary and higher education cess on services (Amount including Arrears)
	(ii) For Payment of education cess and secondary and higher education cess on goods #
	(iii) Towards payment of education cess and secondary and higher education cess on clearance of input goods and capital goods removed as such
	(iv) Towards inter unit transfer of LTU*
	Total credit of education cess and secondary and higher education cess Utilized=(i + ii + iii + iv + v)
	Closing Balance of Education Cess and secondary and higher education cess=(a+b+c)

#	Relevant only if assessee providing taxable service is also engaged in manufacture and clearance goods. This would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of sub-rule 5A of rule 3 of the Cenvat Credit Rules, 2004
*	To be filled only by Large Taxpayer as defined under Rule 2 (ea) of the Central Excise Rules, 2002 and who has opted to operate as LTU. In case LTU has centralized registration for service tax, this information is not applicable in respect of service tax credit.
**	Assessees liable to pay service tax on quarterly basis may give detail quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, and Jan-Mar

6. Credit details for input service distributor (To be filled only by an input service distributor)

	Month/Quarter**	Oct	Nov	Dec	Jan	Feb	Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
(I)	CENVAT Credit of Service Tax and Central Excise duty
(a)	Opening balance of CENVAT Credit
(b)	Credit taken (for distribution) on input service
(c)	Credit distributed
(d)	Credit not eligible for distribution (rule 7(b) of CENVAT Credit Rules, 2004)
(e)	Closing Balance

(II)	CENVAT Credit of education Cess and secondary and higher education cess Credit
(a)	Opening balance of Education Cess and secondary and higher education cess credit
(b)	Credit of education cess and secondary and higher education cess taken (for distribution) on input service
(c)	Credit of education cess and secondary and higher education cess distributed
(d)	Credit of education cess and secondary and higher education cess not eligible for distribution (rule 7(b) of CENVAT Credit Rules, 2004)
(c)	Closing Balance

7. Self Assessment memorandum

(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated.

(b) I/We have assessed and paid the service tax and / or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder.

(c) I/We have paid duty within the specified time limit and in case of delay; I/We have deposited the interest leviable thereon.

8. If the return has been prepared by a Service Tax Return Preparer (STRP), furnish further details as below

(a) Identification No. of STRP
(b) Name of STRP

Place:		(Name and Signature of Assessee or
Date:	02/12/2008	Authorized Signatory)

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