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TMI BlogCircumstances under which credit of payment to GTA can be claimedX X X X Extracts X X X X X X X X Extracts X X X X ..... Circumstances under which credit of payment to GTA can be claimed X X X X Extracts X X X X X X X X Extracts X X X X ..... of notification/circular details will be appreciated. Reply By Surender Gupta: The Reply: Your query is incomplete and fails to indicate the purpose. Anyhow please refer to definition of input services provided in section 2(l) of the Cenvat Credit Rules, 2004 which is read as under: - (l) "input service" means any service,- (i) used by a provider of taxable service for providing an output servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; X X X X Extracts X X X X X X X X Extracts X X X X ..... n Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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