Cenvat credit

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of My client (M.D of Pvt.Ltd.Co.) (Manufacturer of electronic product- Excise registered) have received service from Meditation/Yoga training centre and got Invoice with service tax. Kindly advice me cenvat credit is eligible for this bill or not. Thanks In advance.

AI Summary

Cenvat Credit Not Eligible for Meditation/Yoga Services: Considered Personal Consumption, Not Manufacturing Related. A client, a manufacturer of electronic products registered under Central Excise, inquired about the eligibility of Cenvat credit for services received from a meditation/yoga training center, which included service tax. Four experts responded, unanimously concluding that Cenvat credit is not eligible in this case. The reasoning provided was that the service is not related to manufacturing activities and is considered personal consumption, which is specifically excluded from the definition of Input Services for Cenvat credit purposes.