Kindly guide whether service tax credit on service for AMC of ACs installed in the offices of a manufacturing unit under maintenance & repair service is available or not.
Service tax credit on maintencnce of ACs.
Harishanker Patel
Service Tax Credit Denied for AMC of Office Air Conditioners Due to Input Services Definition Change (April 1, 2011). A query was raised regarding the availability of service tax credit for the Annual Maintenance Contract (AMC) of air conditioners installed in the offices of a manufacturing unit. The response indicated that such credit is not available due to the amended definition of Input Services effective from April 1, 2011. (AI Summary)