19 April 2009
Our Company has a factory in Ambala (Haryana) and our head office is in Gurgaon. Our product is excisable but we do not have any output taxable service. So we take credit to service tax in our factory in excise payment.
My query is that whether we can take service tax credit in excise on following services taken at Head Office:-
1. Services tax paid on catering services received at Head office.
2. Service tax paid on monthly billing of manpower consultant for some marketing guys who sell goods to dealers.
3. Service tax paid to Housekeeping contractors.
4. Service tax paid to Banks.
5. Services tax paid for contractor for road show activity for our retail business.
20 April 2009
Wheter we can take credit of those services which are not directly or indirectly used in production such as Catering services at Head Office, Rent of our retail outlet, consultancy on retail business etc.
21 April 2009
You should be able to get credit for all. I am not sure about the catering at HO but that also shouldbe available as the same is also used for business. Since there is no time limit for the credit you can avail the same fro the past years also. One golden rule in cenvat credit is - when in doubt avail the credit. As opposed to when duty payament is in doubt pay under portest.
22 April 2009
Our main business is manufactring of paper but we have also retail business in which we have retail outlet of stationary item and IT item for business use such as Laptop etc.
As this business is a separate segment, whether we can take credit for services taken for this retail busines.
24 April 2009
The definition of input services is very wide in cenvat credit rules, as compared to definition of inputs. marketing services are specifically covered. Just refer to the definition of input services in cenvat credit rules, you will get all the answers.
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