Service not eligible for input tax credit

[Ganges Limited]

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

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.