Input Service Credit on Govt Organisation Invoice

[Asked by Guest]

Dear Sir,

We are a manufacturer ,our employee gone for a training course of a Government organization ( Government of India Ministry of Communications & IT Department of Electronics and Information Technologies ) and they give us invoice with charging the service tax .

So my question is can we take credit as input service of this service tax as this is a government organization.

Regards

Swapneswar Muduli

AI Summary

Input service credit: training charged by a government body may be creditable if nexus exists and tax is levied.
Whether service tax on training charged by a government organization is creditable hinges on establishing nexus to the manufacture or output service; Cenvat Credit Rules do not forbid credit on government invoices but recipients must verify that the tax was lawfully leviable. Views diverge on wrongly charged tax: some allow invoice-based credit, others treat credit on unlawfully or excess tax as impermissible and point to refund as the proper remedy, while departmental practice may result in disallowance of excess credit.