Cenvat credit on input service

Hi,

as per notification no. 26/2012, abtement of 75% is available if CENVAT credit of inputs used for providing service has not been used. It means that if input service has been used for providing output service input of the service tax can be taken.

Hence, i think CENVAT of input service can be taken even if abatement of 75% is claimed

thanks

Presumably it is a labour job. Credit is available post 1.7.2012 fully.

If SC has paid incorrectly [ as credit on inputs not available] then there maybe  an issue as amount paid is not relevant what is payable/ leviable.  

Its Very clear that CENVAT can be taken for Input Services. The abatment schment will prohibit to take CENVAT credit only for INPUT ( Means EXCISE).  

Refer Vikas Gupta comment...

Thanks to All.......