Service tax Credit

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..... Service tax Credit
Query (Issue) Started By: - Pradeep Kumar Dated:- 28-12-2015 Last Reply Date:- 29-12-2015 Service Tax
Got 5 Replies
Service Tax
Dear All Question : Company A is taking AMC charges of following a) IT software savior model (Used for attendance marking) b) Maintenance of Machines c) UPS etc. Should we claim the credit of service tax if charged by service provider? .....

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..... Input Service definition inclusion and exclusion part not covering the same. Kindly reply on the above query? Regards Pradeep Reply By MARIAPPAN GOVINDARAJAN: The Reply: Whether you are a service provider or a manufacturer? Reply By Pradeep Kumar: The Reply: Sir Company A is Manufacturer. Regards Reply By Rajagopalan Ranganathan: The Reply: Sir, According to rule 2 (l) of Cenvat Cred .....

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..... it Rules, 2004, "input service" means any service, - (i) used by a provider of 26[output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal. Since A is a manufacturer all the services mentioned by you will be in relation to the m .....

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..... anufacture of final products. Therefore you are eligible to avail the credit of service tax paid on the input services received by you. Reply By MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Rajagopalan Reply By Ganeshan Kalyani: The Reply: I also agree with the experts. To be cautious check the taxability of your products.
Discussion Forum - Knowledge Sharing .....

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