You are requested to explain whether cenvat of input service tax paid for providing output taxable services is available or not available in the following cases:-
1. Under Reverse charge Mechanism (AMC, Manpower supply, rent-a-cab, G.T.O.,Legal services, works contract and other maintenance contract.) 2. Service tax paid to Freight Forwarder. 3. Service tax paid to Bank and on Telephone bills.
18 December 2015
Input credit of Service Tax paid on all services except for the works contract service can be claimed , if the same is used for providing output service..