Credit of service tax paid under rcm

• Service tax paid on reverse charge also eligible for cenvat credit on the strength of challan only.
• because service receiver has paid service tax to service provider.

Sir,

Please let me know that the service tax paid on all the services mentioned above is eligible for cenvat credit to a manufacturing concern ?

yes u are eligible for all mentioned services, but there is one condition in Freight,

if freight paid for inward then- eligible.

if freight paid for outward then- 99% not eligible ( not sure about this point only)

Rent A Cab Service is generally denied for Cenvat Credit. Lots of litigation are still open and there is no Dept clarity on availability of Cenvat.

Please refer to the following-

Security Services and Legal services (i.e., advocate) – Eligible

Rent-a-cab service – Ineligible

Freight for inward transportation –Eligible

Freight for outward transportation – Eligible only till the place of removal, thereafter, ineligible

Works contract – Ineligible if pertains to construction / civil work, etc., otherwise eligible.