my client is an Automotive AC manufacturer. he obtain an electricity safety certificate for their plant & paid service tax, so whether he entitle to cenvat credit on such payment.
thankyou
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Cenvat credit
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I think yes, since such charges in plant are in relation to manufacturing activity.
Thank you.
If u can provide some suppporting of your suggestion then it will be helpful to me.
As per rule 2(l) of CCR, definition of input service:
(l) "input service" means any service,-
|
(i) |
used by a provider of taxable service for providing an output service; or |
|
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(ii) |
used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, |
and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal;
Refer: https://www.cbec.gov.in/htdocs-cbec/excise/cxrules/new-cenvat-rules
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