Cenvat credit

This query is : Resolved

Hardik Dhansukh Patwa (Querist)
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15 December 2011 as per new amendment in CENVAT credit rules there are some inclusions and exclusions in the definition of input service. plz let me know whether in case of following input services, can i able to take avail CENVAT credit on the same?

In case of manufacturing concern-
services:
1. Legal & Professional fees paid to CA for consultancy
2. Security charges (security personnel are employeed in the factory)
3. Telephone charges (landline phone in the factory)
4. Freight and handling charges (for transportation of goods to the factory)
5. Custom clearing charges including agent commission

Please reply as soon as possible.

Thanks in advance

regards
CA Hardik

NILESHKUMAR

NILESHKUMAR (Expert)
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16 December 2011 w.e.f. 1.4.2011 the definition of service tax is amended but there is no changes for the inouts services listed by you in your query sr. no. 1 to 5 as the same are in relation to manufacreof finished goods directly or indirectly. You are still eligible for the input credit of Serrvice tax paid on such services.
If the services are utilised in exempted as well as dutiable finished goods of a manufacruitng unit Rule 6 of CCR applicable.