Repair and maintainace of vehicle under reverse charge

NO RCM No Input credit  service tax charged by vendor gets added to your expense 

U can claim CC of that through invoice.

Please clarify where the vehicle is used..

and which assessee takes the regular service of repair amd maintence.?

I AGREE WITH SIVARAM

https://www.cbec.gov.in/resources//htdocs-servicetax/EducationGuide.pdf   Page No 92

https://www.cbec.gov.in/resources//htdocs-servicetax/st-finact-062016.pdf  Page No 37

HI,

Its regular repair and Mainitance work. 

This Input credit is available who is in the business of renting /Hiring a motor vehicle if not RCM/Input credit not available see definition 2(l) namely input service exclusions of cenvat credit rules 2004