TaxTMI 
TaxTMI 
Availment of Service Tax Credit of Authorised Service station
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....vailment of Service Tax Credit of Authorised Service station<br> Query (Issue) Started By: - SANDESH SHINDE Dated:- 13-8-2015 Last Reply Date:- 18-8-2015 Service Tax<br>Got 4 Replies<br>Service Tax<br>Dear Sir, We are a mfg co, we as a Head office are registered as Centralized under Service tax and as ISD, Can we avail Service tax credit of Authorized Service station in respect of vehicles which ....
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....have been Serviced at such service stations. They bill in the name of our Company. Therefore please explain whether we can and please give any references regarding this.Thanks & Regards. Reply By PAWAN KUMAR: The Reply: Dear Sir, No the same is not eligible as cenvat credit as per my view. Reply By Rajagopalan Ranganathan: The Reply: Sir, As per rule 2 (l) (ii) (BA) of Cenvat Credit rules, 2....
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....004 service of general insurance business, servicing, repair and maintenance , in so far as they relate to a motor vehicle which is not a capital goods is not an input service. Hence you are not eligible to take credit of service tax paid by authorized Service Station. As per rule 2 (a) (B) of Cenvat Credit Rules, 2004, 'Capital goods means motor vehicle designed for transportation of goods i....
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....ncluding their chassis registered in the name of the service provider, when used for- (i) providing an output service of renting of such motor vehicle; or (ii) transportation of inputs and capital goods used for providing an output service; or (iii) providing an output service of courier agency 7[(C) motor vehicle designed to carry passengers including their chassis, registered in the name of ....
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....the provider of service, when used for providing output service of- (i) transportation of passengers; or (ii) renting of such motor vehicle; or (iii) imparting motor driving skills, Reply By YAGAY AND SUN: The Reply: Dear Sandesh, As described by Mr. Rajagopalan Ranganathan, in our view also such CENVAT credit would not available be available to you since such services do not fall under the ....
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....definition of Input Services in the provisions of service tax laws. Regards, YAGAY and SUN (Management, Business & Indirect Tax Consultants) Reply By Manoj Agarwal: The Reply: Dear Sir, Agree with the reply of Mr. R. Ranganathan.<br> Discussion Forum - Knowledge Sharing ....