Service tax credit in excise book

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 September 2011 Dear Sir,

1. My client business is mfg. of engineering equipment. On service tax payment on Factory Rent. My client can get the credit of service tax in Excise book?

2. During mfg. process my client also install the plant at client location. He is getting tax reim from from the company. Against the service tax collected from the client he can get set off against the Officer Rent payment service Tax?

U S Sharma

U S Sharma (Expert)
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22 September 2011 1. service tax paid on factory rent can be claimed as input credit, provided the client is not availing any exemption/abatement of either excise or service tax.

2. office rent is not a part of input services, hence it can not be claimed.