Cenvat credit of service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 September 2012 Dear Sir,

01) Can we take the credit of Air Travell agency service invoices.please send the circulars and notification.

02)we providers service of Repair & maitence and we raise the service invoice from customer but the payment not received and than we raise the credit note so we take the credit on Service Invoice? please provide us circulars and notification.

03)Can we take the service tax credit on employment medical check up?

above all of the service diretly and indirectly used in manufactures.please send us circulars & notification.

Nayan Das

Nayan Das (Expert)
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07 September 2012 1. IF YOU HAVE TRAVEL COMPANY'S BUSINESS PURPOSE THEN YOU WILL CREDIT THIS SERVICE TAX..AS A BUSINESS AUXILURY SERVICE

2. SAME AS CREDITED AT BUSINESS AUXILURY SERVICE

3. NO

Querist : Anonymous

Querist : Anonymous (Querist)

07 September 2012 Thanks Sir,

please provide us circulars and notification.

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Querist : Anonymous

Querist : Anonymous (Querist)

07 September 2012 Thanks Sir,

please provide us circulars and notification

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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19 July 2024 Sure, I'll address each of your questions regarding the eligibility of CENVAT credit for specific services under the Indian tax laws. However, please note that due to my current capabilities, I cannot provide specific circulars or notifications directly. I can guide you on where to find this information or provide a general overview based on the rules.

### 01) Credit of Air Travel Agency Services:

You can avail CENVAT credit on service tax paid for air travel agency services if these services are used in relation to your business activities. Generally, input services that are used directly or indirectly in the manufacturing process or providing output services are eligible for CENVAT credit under Rule 2(l) of the Cenvat Credit Rules, 2004.

- **Circulars and Notifications**: To find specific circulars and notifications related to air travel agency services, you should refer to the latest notifications issued by the Central Board of Indirect Taxes and Customs (CBIC) or notifications issued by the Ministry of Finance, Government of India. These can be accessed from the official CBIC website or through legal databases like Taxmann, CCH, or similar.

### 02) Credit on Service Invoices Where Payment Not Received and Credit Note Issued:

If you have issued a service invoice and later issued a credit note due to non-receipt of payment, you can still avail CENVAT credit on the service tax paid for the original service invoice, provided certain conditions are met:

- The service for which the credit note is issued should have been provided and the service tax must have been paid to the government.
- The credit note should comply with the provisions of the Service Tax Rules and Cenvat Credit Rules regarding issuance and adjustment.

This scenario is covered under the Cenvat Credit Rules, 2004, which allow credit on input services used in the course or furtherance of business activities.

- **Circulars and Notifications**: You can refer to the Cenvat Credit Rules, 2004, and any specific circulars issued by CBIC or notifications from the Ministry of Finance that clarify the conditions under which credit can be availed in such cases.

### 03) Credit on Employment Medical Check-up Services:

CENVAT credit on services related to employment medical check-ups can be availed if these services are used directly or indirectly in the manufacturing process or providing output services. Generally, health-related services used for employees' welfare are eligible for CENVAT credit.

- **Circulars and Notifications**: Similar to the previous points, you should refer to the relevant provisions of the Cenvat Credit Rules, 2004, and any specific circulars or notifications issued by CBIC or the Ministry of Finance regarding the eligibility of medical check-up services for CENVAT credit.

### Finding Circulars and Notifications:

To access specific circulars and notifications related to these services, you can visit:

- **Central Board of Indirect Taxes and Customs (CBIC) Website**: They regularly publish circulars and notifications related to service tax and CENVAT credit.
- **Legal Databases**: Websites like Taxmann, CCH India, GST India Online, etc., provide access to a wide range of tax-related notifications, circulars, and legal updates.

By referring to these resources, you can find the detailed circulars and notifications that will provide specific guidance on the eligibility of CENVAT credit for the services mentioned in your queries. Always ensure to verify the latest updates and interpretations from official sources or consult with a tax professional for specific advice tailored to your business circumstances.