Cenvat on car hire for employees

Does a manufacturing company is eligible to avail input of service tax paid as receipent of service on car hire for employees?

Replies (2)
It is better not to take any credit on the same as it may attract the exemption provided in the definition of Input Services in the CCR, 2004.

Hi Purav

 

 

services on the left side of the following table are eligible for credit only in respect of any of the output services listed on the right hand side.

Input services

Output service

general insurance (d)

courier agency (f)

renting of a cab (o)

tour operator(n)

repair, reconditioning, restoration etc of any motor vehicle (zo)

rent-a-cab(o)

supply of tangible goods( zzzzj)

cargo handling agency (zr)

 

goods transport agency(zzp)

 

outdoor caterer(zzt)

 

pandal or shamiana contractor(zzw)

 

 

If your manufacturing concern falls any of the above output services only then you can avail ther credit of Rent a cab service.

 

Thanks and Regards

Suraj Pahuja

Pahujasurajandassociates @ gmail.com

 

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