TaxTMI 
TaxTMI 
Dear Sir,
It can be possible to take Cenvat credit, of Service tax paid for director's car repairing & insurance , against payment of excise duty? If possible then under which provision ?
Service tax credit on car repairing against excise duty
18 Feb 2017 
5 Replies 
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Cenvat credit on motor vehicle services generally disallowed; limited exceptions where vehicle qualifies as capital good or is company-registered.
Rule 2(k)(D) of the Cenvat Credit Rules, 2004 excludes motor vehicles from the definition of inputs, generally disallowing Cenvat credit for repair and insurance services of motor vehicles, with limited statutory exceptions where credit on motor vehicles is permitted as capital goods and subject to conditions such as the vehicle being registered in the company's name. (AI Summary)
Rule 2(k)(D) of the Cenvat Credit Rules, 2004 excludes motor vehicles from the definition of inputs, generally disallowing Cenvat credit for repair and insurance services of motor vehicles, with limited statutory exceptions where credit on motor vehicles is permitted as capital goods and subject to conditions such as the vehicle being registered in the company's name. (AI Summary)