Availability of CENVAT credit on certain input services

CA. VIVEK (CHARTERED ACCOUNTANT) (32 Points)

20 February 2009  

Hello Everybody!

I seek your help to know whether a manufacturer can get CENVAT credit on the following 'Input Services'

a.       Guesthouse expenses.

b.       Telephone / Mobile bills in the name of directors / employees / others.

c.       Head office house keeping expenses.

d.       Corporate amenity/ credit card membership bill.

e.       Office equipment repairs.

f.        Factory - employees transportation.

g.       Debenture registration fees, etc.

I'll be grateful of you if you can give one-by-one reference of applicable Rules/Circular/Notification/Case Law, if any.

THANKS!

Vv1:-)