credit of management consultancy service

[manish kumar]

Sir,

An Assessee has taken service tax credit of management consultancy service . Management consultanct service has provided by his sister concern. Can we allow such Cenvat credit ? Please explain in details.

Thanks

AI Summary

Cenvat credit: management consultancy from a sister concern qualifies if input service conditions are met and tax was paid.
Cenvat credit for management consultancy provided by a sister concern is allowable provided the service qualifies as an input service, service tax has been paid, and the credit is utilised for taxable output services; the sister concern relationship does not preclude claim, supported by tribunal authority and invoice documentation.