Rakesh hegde (Audit Consultant) (81 Points)
28 August 2013Hi All,
Our client giving a Interior design service
Please clarify me whether Service Tax input is claimable on following sarvice availed;
1) ST input on Telephone bills of staff & Internet bill
2) ST input on Professional servise like Audit fee, Tax consultant
And also share the provision or notification for the same.
ANJALI NEGI
(Chartered Accountant)
(1263 Points)
Replied 28 August 2013
Input tax can be claimed only in respect of services that directly related to the service provided. Yes, you can claim the input of the same.
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 28 August 2013
Yes, you can take the cenvat credit. The CENVAT credit in respect of input service shall be allowed, on or after the day which payment is made of the value of input service and the service tax paid or payable as is indicated in invoice, bill or, as the case may be, challan referred to in rule 9.
NAGASAI.K
(Article Assistant)
(193 Points)
Replied 28 August 2013
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3468 Points)
Replied 28 August 2013
Anjali,
Even if input service is indirectly used for providing taxable output servicecenvat credit can be availed. The basic point is it ought to be used for proviidng output service - be the relation or nexus be direct or indirect.
Regards,
Rakesh hegde
(Audit Consultant)
(81 Points)
Replied 28 August 2013
Thank u all for valuable suggestion.
CAclubindia
