Input tax credit

Can Service receiver take Input Tax Credit of Abated Service ( Bundled Services) . Service Provider is from Hotel Industry (Indian Hotels, EIH) avaling Abatement ?

Replies (1)

Yes they can claim the input credit [ after chapter 22] + eligible input services used to provide the service + capital goods used for provdingthe service. 

There is a doubt whether the whole of the input service could be availed and the restriction under Rule 6 (3) would apply. 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register