I Want to Know about Input of Service Tax on Rent - a - Cab Service in following case: -
A TV Serial producing firm is taking a Cab Hire Service (Vanity Van) for the actors working in serial & Pay service tax as charged by the service provider. Can the firm take input of service tax paid on this Cab hire Service.
No. refer to the definition of input service.
CENVAT CREDIT not allowed to be taken on such service.
In your case, rent a cab is not an 'input service' as defined in Rule 2(l) of Cenvat Credit Rules, 2004
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