Service tax paid under RCM for supply of manpower for garden maintanance

[deepak kalambate]

Dear Sir,

We have a garden contractor and he is maintaing our garden on basis of fixed monthly amount. We are paying service tax on that under RCM.

Please let us know whether we are eligible to take service credit of the same.

If yes, please give board's clarfication on this.

Regards

Deepak

AI Summary

Input service credit for garden maintenance may be allowable where nexus to manufacturing or statutory obligation exists.
Service tax paid under reverse charge for garden maintenance or contracted manpower used on factory premises can be claimed as Cenvat credit if the service qualifies as an input service and bears a nexus to manufacturing or output services, or where maintenance is a statutory obligation; practice is inconsistent and administrative clarification is advised.