CA Pankaj Khandelwal (CHARTERED ACCOUNTANT) (95 Points)
06 October 2014Dear Expert,
Can service receiver take CENVAT credit in below case :
1. Outdoor Caterer.
2. Consultancy from Advocates.
3. Telephone and Courier charges.
Thanks.
Kashish Gupta
(B.com (H) , ACA)
(368 Points)
Replied 08 October 2014
Brief about business of assessee.
CA Pankaj Khandelwal
(CHARTERED ACCOUNTANT)
(95 Points)
Replied 09 October 2014
Kashish Gupta
(B.com (H) , ACA)
(368 Points)
Replied 09 October 2014
Trading concern is not an output service provider.... Deal in goods.... Hence service tax paid adds to their cost.
So can't avail cenvat credit.
Vishal Goel
(Chartered Accountant)
(1688 Points)
Replied 16 March 2015
Input service would mean only those services which are used by a provider of taxable service for providing output service or used by a manufacturer in or in relation to manufacture .
Hence any services exclusively used for traded goods would not get covered under the definition of input service and cenvat credit would not be available for the same.
CA Pankaj Khandelwal
(CHARTERED ACCOUNTANT)
(95 Points)
Replied 21 May 2015
CAclubindia
