service tax on bore well

[LOKENDRA SEHRAWAT]

whether service tax paid by a manufacturing co. on repair of bore well is allowed as input credit or not

AI Summary

Input service credit eligibility: repair service tax on a bore well depends on whether water is used in manufacturing or for staff consumption.
Service tax paid on repair of a bore well is eligible as input service credit when the water supplied is used in the manufacture of dutiable excisable goods; where the water is used for consumption by factory personnel, the service tax on repair is not eligible as input service credit.