Credit of Service Tax paid to Air travel Agent and Rent A Cab Scheme Operator

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Can we Take Credit of Service Tax paid to Air travel Agent's Service and Rent A Cab Scheme Oprator's Service under Cenvet credit rule we are register under the head Input Service Distributor

AI Summary

Eligibility to Claim Cenvat Credit for Air Travel and Cab Services under ISD: Nexus with Manufacturing Required A query was raised regarding the eligibility to claim Cenvat credit for service tax paid to an air travel agent and a rent-a-cab scheme operator under the Input Service Distributor (ISD) category. One response clarified that an ISD can indeed claim and distribute this credit, provided it is not related to offices offering wholly exempted services. Another response confirmed that Cenvat credit can be availed and passed to a manufacturing facility, but there must be a demonstrated nexus between these services and the manufacturing of the final product.