TaxTMI 
TaxTMI 
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
Input Service - Computer Networking
20 Mar 2014 
1 Reply 
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Computer Networking input service can include AMC and antivirus updates, permitting CENVAT credit subject to confirmation.
The term Computer Networking under Rule 2(1) of the Cenvat Credit Rules, 2004 is broad and includes networking and related maintenance services; AMCs for servers and computers, computer repair charges, and antivirus updates delivered via network or physical media fall within Computer Networking and, if taxable and compliant with Cenvat conditions, may be eligible for CENVAT credit, subject to formal clarification or advance ruling when necessary. (AI Summary)
The term Computer Networking under Rule 2(1) of the Cenvat Credit Rules, 2004 is broad and includes networking and related maintenance services; AMCs for servers and computers, computer repair charges, and antivirus updates delivered via network or physical media fall within Computer Networking and, if taxable and compliant with Cenvat conditions, may be eligible for CENVAT credit, subject to formal clarification or advance ruling when necessary. (AI Summary)