cenvat credit on repair &mantainance of bus servce

[sarat sahoo]

Sir

Commercial Edcationational institute can avail the cenva credit on the repair, maintainance of bus service used for taking student in virw of education purpose . Pl mention the notification/rule code.

[JSW CEMENTLIMITED]

Services provided by an educational institution to its student, staff or faculty as also services provided to an educaitonal institution by way of transportation of students, faculty, staff, catering service in respect of mid-day meal etc. are exempted vide entry no.9 of Mega Exemption Notification No.25/2012-ST as amended. As such, when there is no liability to pay service tax, credit of service tax is also not available. You may kindly refer the above entry for further clarification.

AI Summary

Exemption of educational services bars cenvat credit for bus repair and maintenance used for student transport. Transportation services provided to or by an educational institution for students, faculty or staff and related services such as catering are exempt under the referenced Mega Exemption Notification; accordingly, where no service tax liability arises, cenvat credit is not available for repair and maintenance of buses used for student transport.