Cenvat Credit on Hospital Expeneses is eligible ???

[abbas mukhi]

Sir,

Whether expenses related to Hospital maintained by employer exclusively for benefit of employees are eligible for CENVAT CREDIT.

As the exclusion clause of 'input service' has excluded health care related expenses incurred for employees.

Thanks...

[YAGAY andSUN]

There is specific denial in the CENVAT credit Rules, 2004 in this regard.

[DR.MARIAPPAN GOVINDARAJAN]

You are not eligible for CENVAT credit for the expenses related to hospital maintained by employer exclusively for benefit of employees.

AI Summary

Cenvat credit on employer maintained employee healthcare denied under exclusion for health care input services, disallowing credit. Expenses for an employer maintained hospital provided exclusively for employees are excluded from Cenvat credit because health care related expenditures are within the input service exclusion and thus ineligible as creditable inputs under the Cenvat regime.