https://www.taxtmi.com/forum/issue?id=254 Availability of input credit after 01/03/2006 depends on whether service tax is paid in full or abatement is availed. Full credit is claimable for capital goods, inputs and input services used for fully taxed contracts with documentary proof. Items used exclusively for abated or exempt services are ineligible. Commonly used items require differentiation: certain specified common categories may receive full credit, while other common items must be apportioned and supported by records or costing certificates to claim credit only to the extent of use for taxable services. en-us Thu, 14 Sep 2006 05:23:47 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=254 Availability of input credit after 01/03/2006 depends on whether service tax is paid in full or abatement is availed. Full credit is claimable for capital goods, inputs and input services used for fully taxed contracts with documentary proof. Items used exclusively for abated or exempt services are ineligible. Commonly used items require differentiation: certain specified common categories may receive full credit, while other common items must be apportioned and supported by records or costing certificates to claim credit only to the extent of use for taxable services. Discussion-Forum Service Tax Thu, 14 Sep 2006 05:23:47 +0530 https://www.taxtmi.com/forum/issue?id=254