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St input on indirect services

Rakesh hegde (Audit Consultant) (81 Points)

28 August 2013

Hi All,

Our client giving a Interior design service

Please clarify me whether Service Tax input is claimable on following sarvice availed;

1) ST input on Telephone bills of staff & Internet bill

2) ST input on Professional servise like Audit fee, Tax consultant

And also share the provision or notification for the same.

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5 Replies

ANJALI NEGI (Chartered Accountant) (1263 Points)
Replied 28 August 2013

Input tax can be claimed only in respect of services that directly related to the service provided. Yes, you can claim the input of the same.

1 Like

Arun Kumar Singh (GST Advocate) (15188 Points)
Replied 28 August 2013

Yes, you can take the cenvat credit. The CENVAT credit in respect of input service shall be allowed, on or after the day which payment is made of the value of input service and the service tax paid or payable as is indicated in invoice, bill or, as the case may be, challan referred to in rule 9.

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NAGASAI.K (Article Assistant) (193 Points)
Replied 28 August 2013

Service tax input can claim on telephone bills , internet bill and professional services

1 Like

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
Replied 28 August 2013

Anjali,

Even if input service is indirectly used for providing taxable output servicecenvat credit can be availed. The basic point is it ought to be used for proviidng output service - be the relation or nexus be direct or indirect.

Regards,

1 Like