https://www.taxtmi.com/forum/issue?id=106031 Cenvat credit on spare parts for a service station depends on activity character and attribution: inputs used for exempted services (including trading treated as an exempted service) are barred from credit under Rule 6, whereas credit for capital goods and input services is available if those items meet the statutory definitions and are used in taxable activity; separate invoicing and whether the transaction is a works contract affect eligibility. en-us Wed, 28 Aug 2013 10:10:42 +0530 Thu, 23 Jan 2025 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106031 Cenvat credit on spare parts for a service station depends on activity character and attribution: inputs used for exempted services (including trading treated as an exempted service) are barred from credit under Rule 6, whereas credit for capital goods and input services is available if those items meet the statutory definitions and are used in taxable activity; separate invoicing and whether the transaction is a works contract affect eligibility. Discussion-Forum Service Tax Wed, 28 Aug 2013 10:10:42 +0530 https://www.taxtmi.com/forum/issue?id=106031