Regarding input service

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 June 2013 can i know facilities like town,creches, education , rural community development comes under input service as these services are being provided to th employees for motivating them to work properly which help the production indirectly.SO DOES IT COMES UNDER INPUT SERVICES

CA Abhishek Malpani

CA Abhishek Malpani (Expert)
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22 June 2013 Assessee can not claim the cenvat credit for the services used for the welfare of the employees like canteen, beauty treatment, health serices when such services are used primarily for the personal use or consumption of any employee.

For any training/education provided to employee related to work then assessee can avail the cenvat credit for the same as these services were used for the improvement of employees skills and not for personal use or consumption.