Input service tax credit

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Amit Vasant Dandekar (Querist)
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09 July 2014 Is input Service Tax Credit included in Cenvat Credit?
We are paying service tax on Lodging Rent under abatement, are we eligible to claim input service Tax Credit against Service Tax Payable on Lodginig Rent.
We are paying service tax on SPA Services.Can we get input service tax credit to the fullest extent? or input service tax credit on services used for providing SPA services or on pro rata basis?as NOTIFICATION nO.26/2012,NO CENVAT CREIT ON INPUTS AND CAPITAL GOODSSHOULD NOT BE TAKEN IN CASE OF ABATEMENT.INPUT MEANS INPUT SERVICE TAX ON INPUT SERVICE USED BY SERVICE PROVIDER TO PROVIDE TAXABLE SERVICE?AND IF INPUT SERVICE TAX IS INCLUDED IN CENVAT CREDIT AS PER CCR RULES 2004 HOW CAN INPUT SERVICE TAX CAN BE CLAIMED AS SET OFF IF ABATEMENT IS AVAILED?

CA Pradeep Sharma

CA Pradeep Sharma (Expert)
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10 July 2014 1.) Input service tax credit included in CENVAT Credit as per CCR Rules 2004

2.) Against service provided of Lodging Rent you can avail CENVAT Credit only regarding to Input service not inputs or Capital Goods

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