31 January 2012
We have a Manufacturing and service provider unit in Ahmednagar. We have not registered with Central Excise and availing SSI Exemption benefit. We are providing Repairs and Maintenance service and making payment of service tax every month. Now one of our vendor gives Inspection service to our finished product which is requirement of sale. He raises the invoice in which he charges Service tax, this is our input service. Since it is relating to manufacturing activity and we are not paying any excise duty due to SSI Exemption, is this input service tax credit we can avail and utilise for the payment of service tax on repairs and maintenance services.