List of Eligible Inputs?
THE same Chennai Commissioner was asked about denial of CENVAT Credit for input services like rent-a-cab.
His reply: “the issue was a big one throughout the Country. It was stated that the Board was aware of the matter and had also been addressed to issue a list of eligible / ineligible input services. There were cases of mediclaim and flight tickets on which CENVAT was availed. Needless to say each case was unique and needed to be scrutinized individually in detail as to whether the CENVAT availed was ‘used in or in relation to the manufacture of goods' or ‘used for providing output service'. Board was also contemplating filing of appeals through the jurisdictional Commissioners with the Hon'ble Supreme Court, against the Judgements passed by various Tribunals, in the interest of Revenue. Till such time the issue attained finality it would be better to wait .”
Thank You, Sir!