Credit of service tax

please register under input service in service tax department for getting input credit of service tax

Credit for Input service Tax is allowable for payment of Output service tax as per CENVAT Credit Rules, 2004. As per CENVAT Credit Rules, 2004 Input service means ,any service-

1. used by a provider of taxable service for providing an output service, or

2. 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. [Refer Rule 2 ( l ).

Thus in the subject case, if the input services utilised qualifies as per the said rule, CENVAT credit is available for adjustment against output service tax liability.