Input service tax credit available to service provider in ca

Input service tax credit available to Outdoor Caterer in case of Abatement

Mr C is outdoor caterer providing outdoor catering service in the Marriage hall and paying service tax on 60%(Abatement 40%) of total value of Service provided. Marriage Hall owner Mr. H does not allow any other Caterer to provide Catering Service in his hall other than Mr. C. In return Mr. H charges Commission for giving exclusive catering rights. Mr. C requires to pay Commission Plus Service tax to Mr. H

Querries:-
1. Whether Mr C can claim credit of Service Tax Paid on Commission ie. Input service?
2. If yes, Full credit will be available or proportionate credit as per rule 6 of Cenvat Credit rules?
3. Whether similar treatment to be given in case of Capital Goods?
 
Thanking in Anticipation
Replies (1)
Outdoor caterer
Tax on 60% amount excluding State Vat (Composition Scheme) (Till 1-7-2012, it was 50%)
Cenvat credit of input services and capital goods is available. Cenvat credit on food items (covered under Chapters 1 to 22 of CETA) not available. Cenvat credit of other inputs is available.
 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details