Cenvat credit
on certain input services cannot be availed for those services specifically
excluded from definition of service tax:-
Input
services means any service......., but Excludes
o
Services
provided by Renting of Motor Vehicle
(where motor vehicle are not capital goods)
o
Services
of
§ General
Insurance Business
§ Servicing
§ Repair &
Maintenance
In so far they
relate to motor vehicle (which is not capital goods)
But these will
not be excluded when used by:
·
Manufacturer
of motor vehicle for motor vehicle manufactured by such person or
·
Insurance
co. In respect of motor vehicle insured or reinsured by such person
o
Provided
to
§ Outdoor catering
§ Beauty treatment
§ Health services
§ Cosmetics &
plastic surgery
§ Membership of club
§ Health &
fitness centre
§ Life insurance
§ Health insurance
and travel benefits extended to employees on vacation
When such
services are used primarily for personal use or consumption of any employee
o
Service
portion in execution of
§ Works contract
§ Construction
services
§ Services U/S 66E
(b)
·
In
so far they used for
Ø Construction
Ø Execution of
works contract
Of a building or
a civil structure or part thereof
Ø Laying of
foundation
Ø Making of
structures
For support of
capital goods.
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