Service Provider provides ad and broadcast services. Can he claim service tax input credit on the following input services:
1. Rent-a-cab operator
2. Works Contract
3. Manpower Services
3 Replies
Sumit Grover
(Chartered Accountant )
(3652 Points)
Replied 12 September 2013
1) Rent-a-cab---Not allowed----Rule 2(l)(B) of CENVAT Credit Rules, 2004
2) Works Contract--Not allowed----Rule 2(l)(A) of CENVAT Credit Rules, 2004
3) Supply of manpower--Allowed
Guddi
(employee)
(774 Points)
Replied 13 September 2013
Thank you Sumit...........
But "modernisation or renovation or repairs of factory, premises of provider of output service or an office relating to such premises" is included under input service-- which itself is a works contract service.........................
Please clarify
Sumit Grover
(Chartered Accountant )
(3652 Points)
Replied 13 September 2013
The relevant inclusion portion of Rule 2(l) of CENVAT Credit Rules, 2004 covers all the services in relation of repair, modernisation or repairs of a factory........ i.e. it in includes all the services in this context, whether works contract or non-works contract(e.g. security services, legal services etc.) It is broader in nature. The inclusion part doesn't distinguish between works contract & other services.
But the exclusion part of the definition only the works contract service of a building, even if in context of above.
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