https://www.taxtmi.com/forum/issue?id=1288 Entitlement to service tax credit for a manufacturer depends on whether a service qualifies as an input service for that specific business; "common service" is sector dependent and fact sensitive. A service may be an eligible input for one manufacturer but not for another based on in house capabilities and the service's role in production, exemplified by manpower supply qualifying where internal recruitment is absent but not where recruitment is performed in house. en-us Fri, 19 Jun 2009 17:31:51 +0530 Thu, 23 Jan 2025 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1288 Entitlement to service tax credit for a manufacturer depends on whether a service qualifies as an input service for that specific business; "common service" is sector dependent and fact sensitive. A service may be an eligible input for one manufacturer but not for another based on in house capabilities and the service's role in production, exemplified by manpower supply qualifying where internal recruitment is absent but not where recruitment is performed in house. Discussion-Forum Service Tax Fri, 19 Jun 2009 17:31:51 +0530 https://www.taxtmi.com/forum/issue?id=1288