Eligibilite of Cenvat Credit of Service Tax

[Chetan Pawar]

Dear All,

We are the manufacturer as well as service provider, our manufacturing facility in Maharashtra and we are providing the technical service to our customer in Rajasthan, we are deploying the some manpower in Rajasthan to give the service to the customer.

so my query is We taking some services in Rajasthan ( Like Hiring of Crane for Loading Unloading, hotel Accommodation Exp for Employees, Food Charges of Employees, Mobile bills for Employees) , can we taking the credit of the above said services, we had taken our customer site? Please confirm.

Thanks and Regards,

Chetan Pawar

9970686579

AI Summary

Cenvat Credit Eligibility: Services Must Benefit Business, Not Personal Employee Use, Per Hindustan Coca Cola Ruling. A manufacturer and service provider in Maharashtra queries about the eligibility of Cenvat Credit for services used in Rajasthan, such as crane hire, accommodation, food, and mobile expenses for employees. One respondent suggests that credit can be claimed if these services are used to provide customer services. However, another respondent clarifies that credit is not allowed for expenses directly consumed by employees, like accommodation and food. A legal reference to a ruling involving Hindustan Coca Cola Beverages is mentioned, emphasizing the non-eligibility of credit for personal consumption by employees.