Cenvat Credit Under Reverse charge, Service Tax

[RAM SHARMA]

Dear Experts,

We are manufacturer company and pay service tax under reverese charge machenism for following services.

1.Renting of cab 2.manpower consuting services 3. legal services 4. intelectual property write(IPR) 5. Work contract services.

Can we take cenvat credit of all services under reverese charge machenism.

Thanks

Posts / Replies

[Pradeep Khatri]

You can avail the CENVAT credit on the followings:-

 

1. Man Power Consulting Services
2. Legal Services
3. Intellectual Property Rights

CENVAT credit on  followings would not be available as it is specifically denied in the Input Services Definition:-

1. Renting of Cab
2. Works Contract Services

[Jayson Jacob Mathew]

Ram,

Works contract service in relation to manufacture can be claimed as input.

Works contract with respect to construction can not be claimed