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Service tax credit concept

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(Querist)
12 June 2008 Dear all

What is the concept of Service tax credit.( which are those services on which service tax credit can claim.)
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
12 June 2008 Setrvice tax paid on input services can be utilised towards payment of service tax paid on output service.

All services falling under the definition of input service as defined under Rule 2(I) of Cenvat Credit Rules, 2004 are eligible for service tax credit.

Service tax credit is now known as Cenvat Credit.
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