Cenvat on car hire for employees

Queries 832 views 2 replies

executive

36 Points Joined May 2011

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

Replies (2)

Taxation Manager

637 Points Joined September 2008

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.

C.A Final Student

472 Points Joined July 2011

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)