cenvat credit of service tax paid

[kamal chordia]

Dear Sir

 

Can we take cenvat credit of service tax paid on Legal and Taxi charges under reverse charge mechanism.

[YAGAY andSUN]

On legal services, you can avail the CENVAT credit but on Taxi hiring charges you cannot avail the CENVAT credit as it is specifically denied in the definition of Input Services.

AI Summary

CENVAT credit allowed for legal services but denied for taxi hiring due to input services exclusion under reverse charge. CENVAT credit may be availed for legal services taxed under the reverse charge mechanism, but credit for taxi hiring charges is not permissible because taxi hiring is expressly excluded from the definition of Input Services.