Availability of credit

This query is : Resolved 

07 August 2013 In case of service under " Transportation of goods by road / Goods transport agency " I want to know whether an assessee who pays service tax under a reverse charge mechanism is allowed to take credit on following items mentioned as under :-
1. On Inputs
2. On Capital goods
3. On input services received directly
4. As receive3d from Input Service Distributor

Please advice.

07 August 2013 Dear Ravi,

Person discharging Service Tax under reverse can avail credit on 1st 3 points given in your query. Nexus with manufacturing is always required to be proved, your 4th points i am not able to understand, pls elaborate. If u want answer for 1st three points, you can refer Cenvat Credit Rules, 2004 or you may revert me back for further detailed clarification.



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