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.

AI Summary

Educational institutions cannot claim CENVAT credit for bus service repairs due to service tax exemption under entry 9, Notification 25/2012-ST. An educational institution inquired about the availability of CENVAT credit for repair and maintenance of bus services used for transporting students. The response clarified that services provided by or to educational institutions, such as transportation of students and staff, are exempt from service tax under entry no. 9 of the Mega Exemption Notification No. 25/2012-ST. Consequently, since there is no service tax liability, CENVAT credit is not applicable. The institution was advised to refer to the specified entry for further details.