krishna vishwanath (student) (81 Points)
29 July 2012Dear Experts,
Am working for capital goods manufacturing company,we have factory and office as well, am availing input credit on service tax paid on inward courier, security, repairs pertaining to factory can i avail input credit pertaining to service tax paid on security, cateering, courier , facility managment service pertaining to office.
dear friends please provide case law.
very much needfull as amount is exceeding 50lakh a month
CA Unnikrishnan Nair N
(Chartered Accountant)
(2083 Points)
Replied 30 July 2012
Inward courrier may be allowed if relates to raw material purchase or production . If it relates to sale or marketing, may be difficult. Security and repairs are admissible. Caterring is difficult as it is for personal consumption.
CAclubindia
