TMI BlogClarification required on service tax paid Telephone bill, does it eligible for Cenvat credit ?X X X X Extracts X X X X X X X X Extracts X X X X ..... Clarification required on service tax paid Telephone bill, does it eligible for Cenvat credit ? - Reply By KASTURI SETHI - The Reply = Yes. You will have to prove nexus between input service and taxable output service. It is covered under Rule 2(l) (i)(ii) of Cenvat Credit Rules, 2004 :- [(l) input service means any service, - (i) used by a provider of [output service] for providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal, - Reply By Himansu Sha - The Reply = The view of kasturi sir is correct. The telephone needs to be in nexus with the manufacturing activities/service provided. - Reply By Ganeshan Kalyani - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply = Yes, credit is eligible if nexus of input service with output service or manufacturing is established. However, it is prone to litigation. Therefore, if the amount of credit is minimal then it is better to be on safer side and do not avail credit. This is my view. Thanks - Reply By Himansu Sha - The Reply = The master circular issued by the deptt. On service tax has extensively analysed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue . credit on the strength of tel. Bills is far from ambiguity. - Reply By KASTURI SETHI - The Reply = Dear Querist, Pl. read para 4 of the following judgement:- 2015 (39) S.T.R. 889 (Tri. - Del.) = 2015 (10) TMI 1147 - CESTAT DELHI PARADISE PLASTICS ENTERPRISES LTD. Versus COMMR. OF C. EX. S.T., NOIDA - Reply By Ganeshan Kalyani - The Reply = Thanks Sri Kasturi Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for the case law. - Clarification required on service tax paid Telephone bill, does it eligible for Cenvat credit ? - Query Started By: - RameshBabu Kari Dated:- 12-4-2017 Service Tax - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
