Cenvat Credit eligible on input service

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Amit Sharma (Querist)
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05 September 2008 Dear Experts, (our registered office in Delhi)

We have Traders in Flooring Tiles and also provide the Interiors & Decorators Service in the Delhi & outside Delhi. We have received the various input service from Delhi & outside Delhi like clearing & forwaring shipping agents, chartered accountant, telephone, courier service, Transporter (GTA) etc. and paid the service tax thereon. Please give me, advise regarding the credit taken on input service to output service (interiors & decorators)

Amit Sharma

Amit Sharma (Querist)
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05 September 2008 We have running the business activity in Trading and also Interiors & Decorators Service Provider. We have received the various input service like clearing & forwaring shipping agents, chartered accountant, telephone, courier service etc. and paid the service tax thereon. Please give me, advise regarding the credit taken on input service to output service (interiors & decorators

KAMAL SETHI

KAMAL SETHI (Expert)
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05 September 2008 The cenvat credit on input services towards your Interiors & Decorators Services can be claimed.

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Aman Mirza

Aman Mirza (Expert)
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05 September 2008 Rule 6(5) of Cenvat Credit Rules provides that in case of specified services i.e Interior decorator , full Cenvat credit of input service is available even if these services are partly used in manufacture of exempted final product/output services.

However, this category of service can take full credit against payment of service tax as per
Interior decorator [section 65(105)(q)]

Amit Sharma

Amit Sharma (Querist)
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05 September 2008 Can I taken the full credit on input service to output service (interiors & decorators) received from in Delhi & outside Delhi