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Service tax

abatements 591 views 2 replies

Himanshu Jha

Sr.Lead Accounts & Finance

34 Points Joined September 2013

Dear Friends I have some query related to Service tax credit availed.Can we take service tax credit availed in employee related expenses like Advertisement in News paper for Recruitment/Nakuri.com Login for Job Post.if yes please clarify with clause if not please also clarify with clause Please co-operate & waiting for your reply Thanks in advance Regards Jitendra Jha 9999255556

Replies (2)

Prabhat Kumar

Advocate & Consultant

1912 Points Joined July 2009

The definition of input service as defined in section 2(l) of the Cenvat Credit Rule includes reruitment as well as advertisement.You can avail the credit if it is used in manufacturing or in providing output service.

Aditya RVS

Practice

221 Points Joined January 2009

Please refer my blog post, as below - there is a recent decision in this regard, allowing the input credit: https://taxreader.wordpress.com/2015/09/13/input-service-to-procure-another-input-service-is-also-an-input-service-registration-is-not-a-pre-condition-for-taking-credit/