Service tax applicability

Going by the plain reading of the "Input" defination under cenvat credit rules you can not take credit.

Regards

Dayananda

It is a service for personal consumption. Appears to be inadmissible credit in the light of new definition of input service.

Sir what if a company purchases it then gives the same to its employees for consumption

Still seems to be difficult.

Cenvat credit can  not be taken for food coupons.

No you cant take credit of it.Only if it is utilised or is in connection with the service you are providing then only you can take credit of it and can set it off against that respective service .

all of u thanks for ur valuable reply my query is solved  thanks a lot

No u cant take

end user cannot claim input credit.

Input can be taken only on the service used in the process to provide output service / product.

Originally posted by : CA Unnikrishnan Nair N
	It is a service for personal consumption. Appears to be inadmissible credit in the light of new definition of input service.

Agreeed.

Also any service for employee is inadmissible