Cenvat credit service tax paid on membership subscription

[NARENDRANADH K]

Pl clarify whether the comapny can take cenvat credit on service tax paid on member ship subscription paid on Cement Manufactures assocication?

AI Summary

CENVAT Credit Unavailable for Cement Manufacturers Association Membership Fee Under Cenvat Credit Rule, 2004. A query was raised regarding whether a company can claim CENVAT credit on the service tax paid for a membership subscription to the Cement Manufacturers Association. The response clarified that for manufacturers, CENVAT credit is only applicable to amounts used in or related to manufacturing activities as per the Cenvat Credit Rule, 2004. Since the membership subscription does not relate to the manufacturing activity, claiming CENVAT credit for this expense does not seem permissible.