Cenvate on r&d

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paresh zatakia (Querist)

13 May 2013 We have pharmaceutical manufacturing unit.
At other place we have R&D unit doing process research for our manufacturing unit.
Can any service tax on consultancy, excise duty paid on material/spares purchase etc be taken cenvate
in manufacturing unit.
Regards
Paresh zatakia
9833855518

TKKKKKK

TKKKKKK (Expert)

13 May 2013 ya you can get cenvat credit on service tax paid on consultancy, excise duty paid on material.

"input service" means any service, —

(i) used by a provider of taxable 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,

and includes services used in relation to modernisation, 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 up to 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 up to the place of removal

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