Cenvat credit
This query is : Resolved
21 December 2012
Hi Experts,
One of my clients is engaged in business of builders.
Its sales managers travel at different places and stay in hotels. All the tours are for official purposes. Hotels give the bills in the name of the person and the company re-imburse the expenses to the persons. Whether the company can claim service tax input on the bills issued by the hotels
thnx
One of my clients is engaged in business of builders.
Its sales managers travel at different places and stay in hotels. All the tours are for official purposes. Hotels give the bills in the name of the person and the company re-imburse the expenses to the persons. Whether the company can claim service tax input on the bills issued by the hotels
thnx
23 December 2012
Hi Vikas,
The Rule 2(l) of CCR,2004 the specific part of the rule says input service" means any service,—
(i) used by a provider of output service for providing an output service; or
But excludes :-
such as those provided in relation to travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee:
The Input in your case can be availed by covering it in the specific part of the definition.
Thanks
The Rule 2(l) of CCR,2004 the specific part of the rule says input service" means any service,—
(i) used by a provider of output service for providing an output service; or
But excludes :-
such as those provided in relation to travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee:
The Input in your case can be availed by covering it in the specific part of the definition.
Thanks
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Scrutiny and reopening of past returns
- Pass word to open justification report for Q1 for FY 2026-27
- Under construction property in ITR
- Section 194JA & JB Income which ITR Form to use
- PPF interest-As Exempt Income disclosure
- Building tax payment deduction in rental Income
- Upload Level ValidationITR3Category of Defect B/D
- Not able to file ITR
- FEMA regulation Act. for inward remitance
- Rental income of jointly held property
- Regarding ITR filing with more value than showing in AIS/TIS
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
