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Input Tax Credit, Service Tax

Issue Id: - 117231
Dated: 18-5-2021
By:- vignesh VSACCOUNTOPRIVATELIMITED
Input Tax Credit

  • Contents

sir .is Input Tax on the AMC charges paid for lift allowed? client has only rental income from commercial property for which he is paying service tax!

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Showing Replies 1 to 10 of 10 Records

1 Dated: 18-5-2021
By:- KUMAR Narasimhan

ITC not allowed if input and input services used for repair of immovable property have been capitalized.

lift will be part of building not plant and machinery and not eligible for ITC under section 17[5][d] of the CGST Act,2017


2 Dated: 18-5-2021
By:- vignesh VSACCOUNTOPRIVATELIMITED

sir iam asking in service tax era!


3 Dated: 18-5-2021
By:- Rajagopalan Ranganathan

Sir,

In my opinion credit of service tax paid for AMC services provided to the lift located in a commercial property is allowable since the said service is used in providing renting of immovable (commercial) property service which is liable to service tax.


4 Dated: 19-5-2021
By:- KASTURI SETHI

I am also of the same view as expressed by Sh.Ranganathan, Sir. Renting of Immovable Property Service cannot be provided without lift. So credit on AMC for repair of lift is admissible.


5 Dated: 19-5-2021
By:- KASTURI SETHI

Dear Querist,

The following case laws can help you in this context:- (these are general and specific)

(i) Mahindra & Mahindra Vs.CCE 2016 (6) TMI 1000 - CESTAT HYDERABAD

(ii) CCE Vs.CCL Products 2010 (3) TMI 650 - CESTAT, BANGALORE

(iii) Alliance Global Services 2016 (6) TMI 720 - CESTAT HYDERABAD

(iv) Indus Towers Ltd. 2016 (1) TMI 1053 - AUTHORITY FOR ADVANCE RULINGS


6 Dated: 19-5-2021
By:- KASTURI SETHI

Dear Vignesh Ji,

In order to strength your views in your favour on merits, you are advised to go through the case laws relied upon in the above judgments. You will have to penetrate yourself to arrive at some concrete conclusion.


7 Dated: 19-5-2021
By:- vignesh VSACCOUNTOPRIVATELIMITED

thank u sir, can u also guide me a search engine for the above case laws.


8 Dated: 20-5-2021
By:- Vishesh Goyal

I agree with experts, AMC paid on lift shall be covered under Blocked Credit, and consequently, ITC on such charges cannot be claimed.


9 Dated: 20-5-2021
By:- KASTURI SETHI

Sh.Goyal Ji,

The querist is asking about Cenvat Credit (Service Tax paid on AMC on lift) and NOT about ITC.


10 Dated: 20-5-2021
By:- KASTURI SETHI

Sh.Vignesh Ji,

Since you are a subscriber to TMI, make a personal request to the Chief Editor TMI to provide corresponding citations of TMI of case laws cited above.


1

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