Lakhpati Patil (ICWA Final) (57 Points)
26 February 2012Please help
We Have Manufacturing Company we Have a Head Office & Factory we receive services in both Head office & Factory can we claim this service tax received in Head Office & factory in central Excise RG 23 Part II or only services received in only factory we can claim in central Excise RG 23 Part II
jogendra
(DGM-Commercial)
(331 Points)
Replied 27 February 2012
For this question one thing should be kept in mind always which is
If services is used in or in relation to manufacture of final product, then credit of service tax can be taken.
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 27 February 2012
services received and used in factory of manufacture in relation to excisable goods or taxable services only are eligible for input credit.
Chirayu Kothi
( Consultant Excise and Service Tax)
(248 Points)
Replied 28 February 2012
now input service definition is narrowed down the scope for taking service tax credit as the earlier "related to business activity" work removed from definition. So higly advisble to list down your service and compare it with definition once.
mail your query to: kothica @ gmail.com
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