Tara Khandelwal (Student CA Final ) (298 Points)
29 August 2018A Manufacturer has three divisions - One unit manufactures Taxable goods and other two units manufactures Exempted Goods.
The Manufacturer has availed auditing services and has claimed whole service tax input on these services .
Is there any provision in Cenvat which says that Service tax input can be availed fully?
R. B. Yadav (CMA, LLB)
(Tax Consultant)
(590 Points)
Replied 01 September 2018
No, full input can't be availed.
Input credit attributable to exempted supply need to reverse. 17(5)
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