Pship firm , can partner take cenvat credit on bills paid...

This query is : Resolved

rohan (Querist)
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29 June 2013 Partner of Firm pays service tax on mobile bills , electricity bills , professional seminars/lectures attended by him..can this partner claim cevat credit in partnership firm for service tax paid?..this bills are in his personal name...

Thanks in Advance.

CA Vikas Acharya

CA Vikas Acharya (Expert)
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29 June 2013 INPUT SERVICE OF SUCH SERVICE IS ALLOWED AS PER RULE 2(L) OF CENVAT CREDIT RULES.
BUT THE CONDITION IS SUCH INPUT SERVICE MUST BE USED FOR PROVIDING OUTPUT SERVICE.

SINCE THEY ARE IN THEIR PERSONAL NAME IT WOULD BE DIFFICULT PROVE THAT USED FOR PROVIDING OUTPUT SERVICE ALSO AS PER RULE 9 NAME OF RECEIVER SHOULD BE THERE AND IF RECEIVER IS INDIVIDUAL. FIRM CAN NOT USE THE CREDIT.