Whether i can take credit on input services on other services (Laundry services, internet cafe, etc) where 12.36% service tax is chargeable? If so under which notification or rule?
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Service tax credit
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Rule 2(l) of CENVAT Credit Rules, 2004 defines inputs Services. It consists of Two parts, first one is 'Input Service Means' (i) used by a provider of [output service] for providing an output service; and Second part is excluding category of Services in which Service Tax Credit is not available. Here your service mentioned in query is not particulary excluded under definition, so it is eligible.
The usage of input service in providing output service is critical. Need tosee the defintion to see the specific inclusions as well as excludsions to determine which is eleigible and which is not.
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