Credit of Service Tax paid to Air travel Agent and Rent A Cab Scheme Operator, Service Tax

[Tarun Khanna]

Can we Take Credit of Service Tax paid to Air travel Agent's Service and Rent A Cab Scheme Oprator's Service under Cenvet credit rule we are register under the head Input Service Distributor

Posts / Replies

[Surender Gupta]

A an input service distributor, you can take the credit of service tax paid to air travel agent's service tand rent-a-cab scheme operaoter's service and distribute to the another office. However, it should not be in relation to the office from where wholly exempted services are provided.

[Mangesh Lokre]

As an ISD, you can avail the Cenvat Credit of Service Tax Paid on the ATA and Rent a Cab Service and pass to your manufacturing facility, only thing is that you have provide the nexus that these services are in relation with the Manufacturing of Final Product.