Input Service - Computer Networking

[Krishan Gopal]

Dear Sir, Please advise - as per rule 2 (1) of Cenvat Credit Rules 2004 the definition of input service of computer networking- whether includes AMC charges of computer, repair charges of computer, AMC of server used for computer, AMC charges of anti virus used for computerRegards, K. Gopal

AI Summary

AMC and Repair Charges for Computers Qualify as 'Input Service' Under Cenvat Credit Rules 2004. Seek Clarification for Large Transactions. A query was raised regarding whether AMC charges for computers, repair charges, AMC of servers, and antivirus AMC charges fall under the definition of 'input service' for computer networking as per Cenvat Credit Rules 2004. The response clarified that computer networking encompasses services related to networking computers with servers, routers, and switches, as well as antivirus updates. It was advised that CENVAT credit can be availed for such taxable services. Additionally, it was recommended to seek clarification from the Commissioner of Service Tax or consider advance ruling if the transaction amount is significant.