02 April 2013
if assessee business is covered under negative list then will he be able to book credit of input service provided against any auxillary service......
02 April 2013
No, it won't be allowed... Since Rule 2(l) of CCR, states that input service means any service used for providing output service... And Rule2(p) states that the output service doesn't include the services defined under section 66D(I.e. Negative list)..
02 April 2013
However, if the auxiliary service is an output service(e.g. U do installation, erection... Alongwith the sale of goods), then the same shall be eligible for CENVAT
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