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 eligibility denied for personal meditation and yoga services not related to manufacturing and cannot be claimed as input service.
Cenvat credit for meditation/yoga services is not allowable where the service is not in or in relation to the manufacturing activity and is for personal consumption; input services must relate to taxable manufacturing activity and personal-use services are excluded from eligible input services.