I need the list of common services on which an ordinary manufacturer can take service tax credit.
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Basically, we need to understand your type of business before eloborating or replying to your query.
Yes, the term common service is itself is very wide and vague term. Common service may be different in different sectors. For an example, one industry who is having its own manpower recruitment cell, there is no major input service of Manpower Supply Agency but in case of another company dealing in the same product who does not have in house recruitment facility, but requires huge employment, the Manpower Supply Agency service may be a major and common input service for that company.