Service tax Input

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Service tax Input
Query (Issue) Started By: - ajith kumar Dated:- 25-2-2011 Last Reply Date:- 27-2-2011 Service Tax
Got 3 Replies
Service Tax
Is the assessee who provides various services under different category can take Input Credit on all services he avails for exam;e auditing, professional charges, recruitment? In short can the service tax Input can be calimed on all services or i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s there any exclusions. Reply By Brijesh Verma: The Reply: Dear Sir, Input Service Tax credit can be availed on all input services without any bar if there is no such output service which is exempted from tax payment. In that case Rule 6(3) of Cenvat Credit Rules 2004 would apply and the three options would come into play!!! Reply By MARIAPPAN GOVINDARAJAN: The Reply: Dear Sir, As per the de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... finition of 'input service' under Rule 2(l) of CENVAT Credit Rules, 2004 you can avail credit on any service utilised for providing an output service; you can avail credit on such other services in relation to setting up, modernisation, renovation or repairs of a factory, premises of output service, activities relating to business such as accounting, auditing, financing, recruitment and quanlity c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontrol, coaching and training, computer networking, credit rating, share registry and security. The list of activities shown as relating to business in the definition is not an exhaustive one. If you can able to prove if any service is relating to activities relating to business then credit can be availed on such service. Regards, M. GOVINDARAJAN 09486103193 Reply By Mangesh Lokre: The Reply: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... If the nexus between the Input Service and the manufacturing activity can be proven, then you can avail the Cenvat Credit of Service Tax paid on all the Notified Serives.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X