TaxTMI 
TaxTMI 
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.
CREDIT ON MANPOWER SUPPLY
14 Dec 2015 
2 Replies 
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Cenvat credit on manpower supply: usable if the service is an input to manufacture, subject to final product taxability.
Credit for service tax paid on manpower supply is permissible where the service qualifies as an input service for manufacture; the taxpayer must confirm that the final product is not exempt, since an exempt final product may restrict use of that credit against excise duty. (AI Summary)
Credit for service tax paid on manpower supply is permissible where the service qualifies as an input service for manufacture; the taxpayer must confirm that the final product is not exempt, since an exempt final product may restrict use of that credit against excise duty. (AI Summary)