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.
Plastic Manufacturer Eligible for Service Tax Credit on Trade Show Stall Expenses as Sales Promotion Activity Under Input Services A manufacturer of plastic goods inquired about the eligibility for service tax credit on expenses incurred for a stall at a trade exhibition. The fabrication contractor charged service tax, which the manufacturer paid. Multiple respondents confirmed that the service tax credit is available, as the expenses qualify as sales promotion activities under the definition of Input Services. The consensus was that CENVAT credit is applicable, provided the bill is issued in the manufacturer's name and the stall construction costs are not covered by the exhibition organizers. (AI Summary)