TaxTMI 
TaxTMI 
Service tax credit availment on cctv cameras
20 Aug 2014 
2 Replies 
8302 Views Asked by
Guest 
Cenvat credit for CCTV installations requires classification as an input service and a demonstrated nexus to output activity.
CENVAT credit for CCTV installation is available if the service qualifies as an input service under the Cenvat Credit Rules, 2004 and there is a reasonable nexus showing use in manufacture of excisable goods or provision of an output service; the inclusive definition of input services covers modernisation of factory or premises, thereby encompassing security camera installations. (AI Summary)
CENVAT credit for CCTV installation is available if the service qualifies as an input service under the Cenvat Credit Rules, 2004 and there is a reasonable nexus showing use in manufacture of excisable goods or provision of an output service; the inclusive definition of input services covers modernisation of factory or premises, thereby encompassing security camera installations. (AI Summary)
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.