Cenvat allowed?

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Hi, I have a few items of which I'm unsure as to whether CENVAT credit can be availed on these mentioned items. Kindly advise me on the same:

 

1. International and domestic air tickets booked through travel agency

2.FRRO, some statutory fee registration

3.Maintenance expenses on house of Company M.D

4. Cab service used for conveyance of employees.

I'm really confused on these;the Rules are very unclear about these(or maybe I'm :p)

Thanks a lot in advance. And please do quote under which point of INPUT/CAPITAL GOODS definition it lies. 

 

P.S. Sorry I forgot to mention. It is a consultancy company. It provides consultancy services to the Indian Air force.

Replies (2)

1.ST charged by Travel agent can be taken as cenvat credit...

2.FRRO stat fees , yes credit can be taken because without such permit it is not possible to provide output service...so it is input service of which credit can be claimed...

3.No ..services used for personal use of employees is outside the definition of input service... so no cenvat credit

4.Cab service is also input service provided it is arranged for employees for official duties and not for their private purposes....

thanks a lot, saurabh.


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