Service tax input

If it is in connection with X's business, X can take input credit of ST charged by Y, in its bill on X.

hi, i had clear my cpt in may 2007 and due to some financial reasons til now i am not registered with pcc ii and articleship also but i jion a c.a. firm from last eight months and now i want to get registered in pcc ii and for articleship also, please suggest what is the date from when my articleship is started. can i save my eight months articleship and please also suggest can a c.a. who has doing a job can have any article Thanks & Best Regards, Yogesh Sharma

Y is providing training service to customers and claiming the expenditure from X.

As per rule 3 of Cenvat Credit Rules,

a manufacturer of final products is allow to take credit of service tax paid on "INPUT SERVICES" used in relation to manufacturing of final product.

Provding training to its customers is not an input service, as it is the service which is to be provide after removal of goods from factory.

Hence as per my knowledge the company X cannot take credit of service tax paid on training service

In case of any other confusion i m always open for discussion

bye

CA Sandeep Aggarwal