CENVAT Credit on Legal Expenses

[Pradeep Jain]

Dear Sir,

 

We have been paying Service Tax on following Legal Expeses under reverse charge the system:-

1- Reply to Show Cause Notice of Excise, Customs, Service Tax and Sales Tax ,Income Tax and Labour Law;

2- To attend personal hearing before appropriate authority of Excise, Customs, Service Tax , Sales Tax and Income Tax and CESTAT,  High Cort and Labour Court etc.

3- Opinion relating to on above subject.

 

My query is that :-

 

Are we entitled to avail CENVAT Credit on the Legal Services ?

 

Regards

 

Pradeep Jain

AI Summary

CENVAT credit on legal services recognised where such services qualify as input services used in manufacture or provision of output services.
Legal services, including fees for replies to show cause notices, attendance at hearings and legal opinions in relation to tax and labour matters, are expressly included within the definition of input service under the Cenvat Credit Rules and therefore qualify for CENVAT credit when used by a provider of output service or by a manufacturer in or in relation to manufacture and clearance of final products up to the place of removal.