service tax

[ASHISH YADAV]

Dear sir

my qeury is we have 4 branches in Maharashtra 2 unit excisable and 2 unit is non excisable .we have receive manpower in all unit month 2 lacks we are paid service tax on manpower but we can not take the credit in non excisable unit .how to save the service tax credit .manpower .

Regards

Ashish

AI Summary

CENVAT credit restriction: non excisable units cannot claim input credit unless they supply taxable output services.
The question is entitlement to CENVAT credit on manpower services where some units are excisable and others are non excisable; credit is not available for non excisable units under the CENVAT Credit Rules. If a non excisable unit provides taxable output services, input credit may be claimed for inputs used in those taxable outputs. Cross utilisation between central excise and service tax is permitted, and for services related to works contracts from excise unregistered premises a refund route under the CENVAT rules may be available with reference to the executive notification addressing such works contract inputs.