TaxTMI 
TaxTMI 
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.
10 Mar 2012 
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Input Services exclusion: service tax credit on AMC for office AC maintenance denied under amended definition.
Service tax credit for annual maintenance contracts of air conditioners in the offices of a manufacturing unit, categorized under Maintenance and Repair Service, is excluded by the amended definition of Input Services effective 01-04-2011 and thus does not qualify as input credit under the revised definition. (AI Summary)
Service tax credit for annual maintenance contracts of air conditioners in the offices of a manufacturing unit, categorized under Maintenance and Repair Service, is excluded by the amended definition of Input Services effective 01-04-2011 and thus does not qualify as input credit under the revised definition. (AI Summary)
