TaxTMI 
TaxTMI 
Dear Experts,
We have paid foreign expenses for hire furniture and fixture in exebition like advertisement expenses. Can we take input credit on such amount.
Thanks
Service Tax credit on Advertisement
04 Oct 2012 
6 Replies 
10092 Views Asked by
Service tax credit: not available for services provided abroad; available if tax was paid and service qualifies as input.
CENVAT credit for foreign hire of furniture and advertisement depends on place of provision and incidence of tax: services rendered abroad do not attract service tax and thus do not qualify for credit; where tax has been paid (including under reverse charge) and the service meets the definition of an input service under the CENVAT Credit Rules, 2004, credit may be claimed on the strength of invoice or challan. (AI Summary)
CENVAT credit for foreign hire of furniture and advertisement depends on place of provision and incidence of tax: services rendered abroad do not attract service tax and thus do not qualify for credit; where tax has been paid (including under reverse charge) and the service meets the definition of an input service under the CENVAT Credit Rules, 2004, credit may be claimed on the strength of invoice or challan. (AI Summary)