Service tax input credit

Dear all,

             One of our client pays gratuity for their employees.whether service tax paid on such gratuity is eligible for availing input credit?

Replies (1)

Plz re-check, how your client pay service tax on gratuity? I think Gratuity is nothing but a part of salary given to employee the same is included in not covered in definition of service. Plz. See exclusive part of definition of service given at Section 65B(44) of the Finance Act'1944

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