Cenvat credit

This query is : Resolved

james (Querist)
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02 January 2013 Assessee is a partner ship Firm and manufacturer one of partner attended A trainnig Programme for business purpose and paid a service tax.whether cenvat credit can be utilised for payment of excise liabilty.
Bill is in the name of Company.

Kaushik Vinod

Kaushik Vinod (Expert)
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04 January 2013 Yes again the Coaching and Training are eligible Services without any dispute.
Refer the Rule 2(l) of CCR,2004 item no. 11.

Thanks

Ajay Raghatate

Ajay Raghatate (Expert)
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05 January 2013 But Department clearly mentioned -
Cenvat credit availed on
Services which is related to production only

Kaushik Vinod

Kaushik Vinod (Expert)
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05 January 2013 Hi Ajay,

Below is the Extract of Rule 2(l) of CCR,2004 :-

MEANS PART:
(i)used by a provider of [output service] for providing an output service; or
(ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,
INCLUDES PART FOR BOTH MANUFACTURER AND SERVICE PROVIDER
Input Service includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal;

Where it is mentioned that only Services used in relation to manufacturing are eligible Service ??

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