can a manufacturer can take cenvat credit of service tax paid on repair and maintenance service provided by the service provider in the guest house of the company
Regards
Rahul
CA rahul (BCOM(H) ACA) (725 Points)
31 January 2014can a manufacturer can take cenvat credit of service tax paid on repair and maintenance service provided by the service provider in the guest house of the company
Regards
Rahul
kumar hattanna
(Officer - Excise)
(525 Points)
Replied 31 January 2014
Here who is service provider, who is company? Guest house owned by whom?
CA rahul
(BCOM(H) ACA)
(725 Points)
Replied 31 January 2014
In this case service provider is outside agency and guest house is owned by company
Ajay Raghatate
(Sr Executive (Excise & Accounts))
(736 Points)
Replied 31 January 2014
No, Service tax paid on repair & maintenance of guest house not eligible to avail cenvat credit .
Input Service
(ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,
and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises
Thanks