----- Original Message -----
From: "Eshanya" <esh...@gmail.com>
To: "CASantoshPrabhuClasses" <casantoshpr...@googlegroups.com>
Sent: Tuesday, September 14, 2010 1:17 PM
Subject: Re: Service Tax on legal services
If importer is a service provider, he can avail Cenvat Credit of CVD, Education cess and SHE cess of excise.
If importer is a trader, he can avail (get refund) Cenvat Credit of Special CVD of 4% if he sells goods in India after charging VAT/Sales Tax .