CREDIT ON MANPOWER SUPPLY

[SURYAKANT MITHBAVKAR]

We are Body of Corporate paying 100% service tax liability as reception. Can we avail service tax credit for the same against our excise duty payment.

AI Summary

Service Tax Credit Valid on Manpower Supply if Used in Manufacturing; Final Product Must Be Taxable, Not Exempt A corporate entity inquired about availing service tax credit on manpower supply against excise duty payments. A respondent advised that credit is permissible if the service is used as an input for manufacturing. Another respondent concurred, adding that the entity must ensure their final product is taxable, not exempt, before claiming the credit. Further clarification was offered if needed.