Service not eligible for input tax credit

[Ganges Limited]

In which service we can't claim the input credit from the customer bill

[DEV KUMAR KOTHARI]

are you puting a question paper for examinees. This is discussion forum so one shoudl place matter for discussion properly, the discussion should be properly initiated. Simply putting a vague question is bad practice. This is my personal view. CA Dev Kumar Kothari

[Rama Krishana]

You can calim the credit only on eligible inputs and input servies apart from capital goods. The inputs, input servcies and capital goods which are not eligible can not be subject to cenvat credit. The eligibility can be can be determined on case to case basis can not be generalized.

AI Summary

Input tax credit eligibility: only recognised inputs, input services or capital goods generate CENVAT entitlement after case-specific assessment. Service eligibility for input tax credit depends on whether the consumption qualifies as eligible inputs, input services or capital goods for CENVAT; only such recognised items may generate credit and ineligible goods or services cannot be claimed. Eligibility is fact-sensitive and must be determined case-by-case rather than by generalisation, requiring identification of the specific nature of the service or supply against statutory criteria to decide entitlement.