24 October 2013
we have paid service tax rs.100+12 on bank charges & we have service tax no. so, we can take cenvat credit for the same & which column of st-3 will be filled
You can not claim such cenvat credit because according to CCR 2004 input service means which such directly or indirectly use to providing of service or manufacturing of goods.
Also there are no directly adverse affect of such input service on providing service or manufacturing of goods if such service not used
But still taking the benefit of CENVAT credit is question of facts
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