Availment of Service Tax Credit of Authorised Service station

[Asked by Guest]

Dear Sir,

We are a mfg co, we as a Head office are registered as Centralized under Service tax and as ISD, Can we avail Service tax credit of Authorized Service station in respect of vehicles which have been Serviced at such service stations. They bill in the name of our Company. Therefore please explain whether we can and please give any references regarding this.Thanks & Regards.

AI Summary

Service tax credit ineligibility: servicing of non capital motor vehicles does not qualify as input service, so credit cannot be claimed.
Servicing, repair and maintenance of a motor vehicle that is not a capital good is excluded from the definition of input service under the Cenvat Credit Rules, 2004; therefore service tax paid to authorised service stations for such vehicle servicing cannot be taken as Cenvat credit. The capital goods definition lists limited uses that may qualify a motor vehicle as capital goods; absent those uses the ineligibility applies to the centrally registered ISD/head office.