Service tax set off


This query is : Resolved 

08 February 2013 can we claim the service tax paid on services availed before starting the commercial production in a hotel industry? If yes what are the procedures we have to follow? Please guide with some notes.

08 February 2013 It all depend upon the what type of services you have availed for. There is no express requirement in the cenvat rules which says that "there should be commercial production". I feel even before registraiton also if you have paid ST, you should be entitle for Full cenvat.
Cenvat on Input services are available as long as it is used or going to be used for providing taxable output services & it is not expressly covered by exclusion clause given under rule 2(l) of cenvat credit
rules 2004, Please also refeer the Rule 2C of valuation rules 2006 for opting for Composition rules.
In case of problem call me on 09322368699

08 February 2013 Thank You so much sir.


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