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Service tax

Himanshu Jha (Sr.Lead Accounts & Finance) (34 Points)

15 September 2015

Dear Friends I have some query related to Service tax credit availed.Can we take service tax credit availed in employee related expenses like Advertisement in News paper for Recruitment/Nakuri.com Login for Job Post.if yes please clarify with clause if not please also clarify with clause Please co-operate & waiting for your reply Thanks in advance Regards Jitendra Jha 9999255556

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Prabhat Kumar (Advocate & Consultant) (1912 Points)
Replied 15 September 2015

The definition of input service as defined in section 2(l) of the Cenvat Credit Rule includes reruitment as well as advertisement.You can avail the credit if it is used in manufacturing or in providing output service.

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Aditya RVS (Practice) (221 Points)
Replied 16 September 2015

Please refer my blog post, as below - there is a recent decision in this regard, allowing the input credit: https://taxreader.wordpress.com/2015/09/13/input-service-to-procure-another-input-service-is-also-an-input-service-registration-is-not-a-pre-condition-for-taking-credit/