Cenvat credit of service tax

Is cenvat credit eligible to service receiver on service tax paid in bills of indirect exp. (like machinery repair & audit services) ?
Replies (2)

As per Rule 2(l)(ii) of Cenvat Credit Rules, 2004 Input Service means any service used by a manufacturer, wheather directly or indirectly , in or in relation to the manufacturer of final products and clearance of final products upto the place of removal,

therefore,

1.You are eligible to take cenvat on the strenght of bill of machinery repair.

And As per Rule 2(l) of Cenvat Credit Rules, 2004 Input Service includes audit services

2.You are eligible to take cenvat on the strenght of bill of audit services

 

Yes; why not service receiver take cenvat of service tax paid to service provider.

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