Service tax credit availment on cctv cameras

[SANDESH SHINDE]

Dear SIR, Can a manufacturer avail service tax credit on cctv cameras installed in the factory as a input service, pls give any reference regarding this, thanks and regards.

AI Summary

Manufacturer Can Claim Service Tax Credit for CCTV as Input Service Under CENVAT Credit Rules, 2004 A manufacturer inquired about availing service tax credit for CCTV cameras installed in a factory as an input service. A consultant responded, questioning the connection between the CCTV installation and the manufacturing process, as well as its fit within the definition of input services. Another respondent explained that under the CENVAT Credit Rules, 2004, input services include those used directly or indirectly in manufacturing. The definition also covers services related to the modernization of the factory, suggesting that installing security cameras qualifies as modernization, thus allowing the manufacturer to claim the credit.