TMI Blogcredit of management consultancy serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, An Assessee has taken service tax credit of management consultancy service . Management consultanct service has provided by his sister concern. Can we allow such Cenvat credit ? Please explain in details. Thanks - Reply By Ramaswamy S - The Reply = Yes, if tax is paid. Regards S.Ramaswamy - Reply By KASTURI SETHI - The Reply = Pre-GST era The following are parameters to avail and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilize Cenvat Credit of Service Tax paid on input service:- (i) Service must qualify as input service as per definition under Rule 2(I) of Credit Rules,2004. (ii) Service Tax must be paid. (iii) Service Tax must be utilised in providing taxable output service. The factor of 'sister concern' is not a bar to availment of Service Tax Credit. Case law is here. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 (43) S.T.R. 313 (Tri. - Hyd.) = 2015 (12) TMI 1558 - CESTAT HYDERABAD AMARA RAJA POWER SYSTEMS LTD. Versus COMMR. OF CUS. C. EX., TIRUPATHI - Reply By Ganeshan Kalyani - The Reply = I full agree with both the experts. Cenvat credit is allowed on the invoice raised by sister concern. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Yes it is allowed. - credit of management consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tancy service - Query Started By: - manish kumar Dated:- 27-8-2018 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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