scope of input service for the purpose of availing service t

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deekshaghai (Querist)
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22 June 2010 can service tax credit be availed on category of services not belonging to the category of output services rendered by the service provider?????????

Shyam Lal Naik

Shyam Lal Naik (Expert)
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22 June 2010 Any service used by the provider of output service for providing output taxable service is an input service and is eligible for Cenvat.

The category of Input Service & Output Service need not be of the same category.

Earstwhile Service Tax Credit Rules has been replaced by Cenvat Credit Rules, 2004. Not only Service Tax, excise duty paid on inputs & capital goods are also availabe as Cenvat Credit.

deekshaghai

deekshaghai (Querist)
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22 June 2010 sir, say for eg a service provider runs a business of providing car repairs and servicing. can he avail service tax credit on service tax paid on printing and stationary??

deekshaghai

deekshaghai (Querist)
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22 June 2010

Shyam Lal Naik

Shyam Lal Naik (Expert)
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22 June 2010 "Service tax paid on printing & Stationery"

In my view, service tax is npt payable on printing & stationery.

The question of Cenvat Credit is prone to litigation. You need to consult expert with full facts.

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