Service tax credit on fabrication stall in plastic india

[Guest]

sir

we are manufacturer of plastic goods products.recently we make a stall in plastic india gandhinagar for advertisement of our products.

fabrication contractor raise a bill with service tax amount and we pay also same amount to contractor.

now my question is above service tax credit is eligible or not.

please reply

Thanking you.

[Akash Deep]

yes. credit is available

[PAWAN KUMAR]

Dear Sir,

The services provided are covered under business exhibition and advertisement or sales promotions of goods, therefore cenvat credit is elegible on such services as per my view.

[YAGAY and SUN]

Dear Bharat,

Such expenses come under the purview of Sales Promotion Activities and it is very much incorporated in the definition of Input Services. CENVAT credit would be available on such expenses.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[YAGAY and SUN]

Dear Bharat,

Such services duly falls under the purview of Sales Promotion Activities which are duly incorporated in the definition of Input Service. Hence, in our opinion, CENVAT credit would be available on such activities.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[Mahir S]

yes sir , input service credit shall be available as explained above, provided the bill is raised by the fabrication contractor in your name and the stall construction expenses are not included in the charges collected by the plastic india exhibitors..

AI Summary

Cenvat credit available for exhibition stall fabrication as sales promotion input service, subject to invoice and billing conditions. Service tax paid on fabrication of an exhibition stall qualifies as an input service (sales promotion/advertisement/business exhibition) and CENVAT credit is available, provided the fabrication contractor issues the bill in the manufacturer's name and the stall construction charges are not included in fees charged by the exhibition organiser.