Service tax input credit

413 views 2 replies

Dear All

Client is a trust

It conducts seminars

Some seminars are taxable and some are not taxable as some are provided free of cost

It avails input credit on input services

my question is whether it can avail input credit on input services availed for providing free of cost services

Thank you

Replies (2)

Dear Viraj,

As per Rule 6 of CENVAT Credit Rules, 2004, CENVAT credit shall not be allowed on such quantity of input service used in or in relation to provision of exempted services.

For taking credit of input services used for providing taxable output services, you may need to refer to sub-rules 2 & 3 of Rule 6 of CCR, 2004.

Dear Viraj

please ignore the reference of Rule 6 in the above reply, it has been wronlgy cited

however, the credit of ST on input services shall still not be admissible if used for such service against which consideration is not being taken

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 29 June 2026
Article Assistant

Alvino Consultancy LLP

Mumbai

CA Inter

View Details