My Company's Employees are transferred from one site to another. My company engages Goods Transport Agencies to transport "Household Goods" of employees.
My query is whether my company can take Cenvat Credit of Service Tax paid on the service of transportation of goods by road of household goods of employees?
07 March 2012
No in order to avail Cenvat Credit the expenditure should be related to Provision of Services/Manufacture of Goods.Since in above case the service is not related to Provision/Manufacture,Cenvat cannot be availed.
07 March 2012
No in order to avail Cenvat Credit the expenditure should be related to Provision of Services/Manufacture of Goods.Since in above case the service is not related to Provision/Manufacture,Cenvat cannot be availed.
I would like to clarify that my company is consultancy company. My company's employee is transferred from one site to another site for official work. Whether still the Cenvat credit of service tax paid on service of Transportation of Goods by road of Household goods of employees is still not avaialble?
08 March 2012
I think no..also services used primarily for personal use or consumption of any employee are specifically excluded from definition of Input services.
11 March 2012
No Cenvat Credit is available on the transport charges fro shifting household goods of the employees as they do not relate to production of goods or rendering services.