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cenvat credit of canteen service

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..... cenvat credit of canteen service
Query (Issue) Started By: - sukhvinder singh Dated:- 17-6-2011 Last Reply Date:- 26-6-2011 Service Tax
Got 4 Replies
Service Tax
Dear Sir , Please clear ,can a company avail the service credit on the service of canteen ,if that situated indise the company premises. Please provide the related notification , circular or any case law Thanks Reply By .....

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..... Sucheta Agrawal: The Reply: Dear Sir, as per the amended definetion of input services Exclusions made for - Services such as those provided in relation to outdoor catering, beauty treatment, health service, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefit extended to employees on vacation such as leave or home t .....

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..... ravel concession, when such services are used primarily for personal use or consumption of any employee. Thus now credit is not available on Canteen services Reply By Vijay Chitte: The Reply: No, From 01.04.2011 service tax credit is not available on canteen services, which is part of exlcusion defination of input service, But before 01.04.11 there is a scope for argument. Reply By Mangesh Lo .....

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..... kre: The Reply: Please refer to the Notification No 03/2011-NT. Cenvat Credit is not available on the Out door Catering Services. But Prior to 01.04.2011, you can avail the Credit. Only have to prepare yourself for Litigation. There are decisions in favour of assessee like In case of Larsen and Toubro Ltd. Reply By DEV KUMAR KOTHARI: The Reply: Check new Rules carefully to find out whether in .....

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..... house canteen service for own employees engaged in manufacture or services can be considered as input service for manufacturing of goods or renderign taxable services?. If so than goods and services used in own canteen run by assessee himself for own employees may be eligible for CENVAT.
Discussion Forum - Knowledge Sharing .....

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