Arun Gupta (Job) (71 Points)
18 October 2013Please clarify..my client have organised dewali party in at resort , resort raised bill n charged service tax. @ 12.50 & 8.66 separately on gross.amt (cocktail dinner including snacks)..the rates i could not understand and can be take cenvat credit the same. ON WHAT BASIS.,.
Arun...
tnx in advacne...
Saurabh Maheshwari
(B.com,ACA)
(5923 Points)
Replied 18 October 2013
Cenvat credit cannot be claimed because the services have no nexus with providing any output taxable serv or manufacturing excisable goods .....so the same does not fit in the definition of input services as defined under Rule 2(l) of CCR,2004 ...and as such credit cannot be claimed...
CAclubindia
