Write Up on InputN Input Service Credit

8/2/2019 Write Up on InputN Input Service Credit

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IN PUT SERVI CE READY RECKONER

From t he desk s o f Ex im Exper t ise

www.eximexpertise.com 1

An exerc ise t o appra ise o f input c red i t on serv ices ava i led .

The definition of input service had been amended substantially form 1st April2011, and it is important the eligibility to Cenvat Credit for various input service

would have to be re-visited. In the following compilation an attempt has beenmade to identify whether certain commonly used taxable services would beentitled for Cenvat Credit for manufacturers and service providers or not. Thoughthe entitlement for credit for each of service has to be decided individually on acase to case basis depending on the facts and circumstances of each case, thefollowing compilation can be considered as a broad guideline. Even where it isindicated that Cenvat Credit is not entitled for any service, still it can be arguedthat credit is entitled, on the basis of the remarks given there against.

For ready reference, the definition of the various terms which are relevant tocenvat credit entitlement as per Rule 2 of the Cenvat Credit Rules, 2004 effective

from 1st

April 2011 is given below:

a) "capital goods" means:-(A) the following goods, namely:-

(i) all goods falling under Chapter 82, Chapter 84, Chapter 85,Chapter 90, 4[heading 6805, grinding wheels and the like, andparts thereof falling under heading 6804] Old[heading No. 68.02and sub-heading No. 6801.10] of the First Schedule to the ExciseTariff Act;

(ii) pollution control equipment;

(iii) components, spares and accessories of the goods specified at(i) and (ii);

(iv) moulds and dies, jigs and fixtures;

(v) refractories and refractory materials;

(vi) tubes and pipes and fittings thereof; and

(vii) storage tank,

used-

(1) in the factory of the manufacturer of the final products, but does notinclude any equipment or appliance used in an office; or


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(1A) outside the factory of the manufacturer of the final products forgeneration of electricity for captive use within the factory; or]

(2) for providing output service;

(B) motor vehicle registered in the name of provider of output service forproviding taxable service as specified in sub-clauses (f), (n), (o), (zr),(zzp), (zzt) and (zzw) of clause (105) of section 65 of the Finance Act;

(C) dumpers or tippers, falling under Chapter 87 of the First Schedule tothe Central Excise Tariff Act, 1985 (5 of 1986), registered in the name ofprovider of output service for providing taxable services as specified insub-clauses (zzza) and (zzzy) of clause (105) of section 65 of the saidFinance Act

(D) components, spares and accessories of motor vehicles, dumpers or

tippers, as the case may be, used to provide taxable services as specifiedin sub-clauses (B) and (C)

d) "exempted goods" means excisable goods which are exempt from the wholeof the duty of excise leviable thereon, and includes goods which are chargeableto "Nil" rate of duty; 10[and goods in respect of which the benefit of an exemptionunder notification No. 1/2011-CE, dated the 1st March, 2011 is availed]

(e) "exempted services" means taxable services which are exempt from thewhole of the service tax leviable thereon, and includes services on which noservice tax is leviable under section 66 of the Finance Act; [and taxable serviceswhose part of value is exempted on the condition that no credit of inputs andinput services, used for providing such taxable service, shall be taken.

h) "final products" means excisable goods manufactured or produced frominput, or using input service;

k) "input" means-

(i) all goods used in the factory by the manufacturer of the final product; or

(ii) any goods including accessories, cleared along with the final product,the value of which is included in the value of the final product and goodsused for providing free warranty for final products; or

(iii) all goods used for generation of electricity or steam for captive use; or(iv) all goods used for providing any output service; but excludes-

(A) light diesel oil, high speed diesel oil or motor spirit, commonly knownas petrol;


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(B) any goods used for(a) construction of a building or a civil structure or apart thereof; or

(b) laying of foundation or making of structures for support of capital

goods, except for the provision of any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) ofsection 65 of the Finance Act;

(C) capital goods except when used as parts or components in themanufacture of a final product;

(D) motor vehicles;

(E) any goods, such as food items, goods used in a guesthouse,residential colony, club or a recreation facility and clinical establishment,

when such goods are used primarily for personal use or consumption ofany employee; and

(F) any goods which have no relationship whatsoever with themanufacture of a final product.

Explanation. - For the purpose of this clause, "free warranty" means a warrantyprovided by the manufacturer, the value of which is included in the price of thefinal product and is not charged separately from the customer"]

l) "input service" means any service, -

(i) used by a provider of taxable service for providing an output service; or

(ii) used by a manufacturer, whether directly or indirectly, in or in relationto the manufacture of final products and clearance of final products uptothe place of removal, and includes services used in relation tomodernisation, renovation or repairs of a factory, premises of provider ofoutput service or an office relating to such factory or premises,advertisement or sales promotion, market research, storage upto theplace of removal, procurement of inputs, accounting, auditing, financing,recruitment and quality control, coaching and training, computernetworking, credit rating, share registry, security, business exhibition, legalservices, inward transportation of inputs or capital goods and outwardtransportation upto the place of removal; but excludes services,-

(A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and(zzzza) of clause (105) of section 65 of the Finance Act (hereinafterreferred as specified services), in so far as they are used for-


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(a) construction of a building or a civil structure or a part thereof; or

(b) laying of foundation or making of structures for support of capitalgoods, except for the provision of one or more of the specifiedservices; or

(B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) ofsection 65 of the Finance Act, in so far as they relate to a motor vehicleexcept when used for the provision of taxable services for which the crediton motor vehicle is available as capital goods; or

(C) such as those provided in relation to outdoor catering, beautytreatment, health services, cosmetic and plastic surgery, membership of aclub, health and fitness centre, life insurance, health insurance and travelbenefits extended to employees on vacation such as Leave or HomeTravel Concession, when such services are used primarily for personal

use or consumption of any employee "

(m) "input service distributor" means an office of the manufacturer or producerof final products or provider of output service, which receives invoices issuedunder rule 4A of the Service Tax Rules, 1994 towards purchases of inputservices and issues invoice, bill or, as the case may be, challan for the purposesof distributing the credit of service tax paid on the said services to suchmanufacturer or producer or provider, as the case may be;

(n) "job work" means processing or working upon of raw material or semi-finished goods supplied to the job worker, so as to complete a part or whole ofthe process resulting in the manufacture or finishing of an article or any operationwhich is essential for aforesaid process and the expression "job worker" shall beconstrued accordingly;

naa) "manufacturer" or "producer",-

(i) in relation to articles of 12 jewellery or other articles of precious metalsfalling under heading 7113 or 7114 as the case may be of the FirstSchedule to the Excise Tariff Act, includes a person who is liable to payduty of excise leviable on such goods under sub-rule (1) of rule 12AA ofthe Central Excise Rules, 2002;

(ii) in relation to goods falling under Chapters 61, 62 or 63 of the FirstSchedule to the Excise Tariff Act, includes a person who is liable to payduty of excise leviable on such goods under sub-rule (1A) of rule 4 of theCentral Excise Rules, 2002 "

(p) "output service" means any taxable service, excluding the taxable servicereferred to in sub-clause (zzp) of clause (105) of section 65 of the Finance Act,


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provided by the provider of taxable service to a customer, client, subscriber,policy holder or any other person, as the case may be, and the expressionsprovider and provided shall be construed accordingly;

Explanation.- For the removal of doubts it is hereby clarified that if a person liable

for paying service tax does not provide any taxable service or does notmanufacture final products, the service for which he is liable to pay service taxshall be deemed to be the output service.

q) "person liable for paying service tax" has the meaning as assigned to it inclause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994;

(r) "Provider of taxable service" includes a person liable for paying service tax;

S.No Category ofService & Sub-

clause underSection 65 (105)

Eligibility and ground for eligibility Remarks

Formanufacturers

For serviceproviders

(1) (2) (3) (4) (5)1 Advertising

Agency (e)YES. Relating to advertisement andsales promotion.

Air Travel Agent(l)

YES. Except where the services areavailed for any tour, which is primarily forthe personal use or consumption of anemployee. Example. Tickets booked for

Leave Travel Concession to employees

Still it can be argued giving LTC is an emploperk, in the interest employee welfare and he

it is primarily for the benefthe manufacture / servprovider

Airport services(zzm)

A manufacturercan not availcredit on Airportservices, if heuses suchservices forconstruction of abuilding, or a civil

structure, or forlaying foundationor for makingsupport structuresfor capital goods.But when used inor in relation tomanufacture and

A service provider cannot avail credit on Airport services if heuses such services forconstruction of abuilding, or a civilstructure, or for layingfoundation or for

making supportstructures for capitalgoods. But when usedfor providing the output service, creditwould be available.

If the output services falling under Architect servAirport service, Major Pservice, Other port servCommercial or indusconstruction servConstruction of ResidenComplex Service, or w

contracts service, then cron Airport service would allowed, even if it is in relato construction of buildingcivil structure, layfoundation or for supstructure of capital goods.


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clearance of finalproducts, e.g.import or rawmaterials, exportof final products,

etc. Credit wouldbe available.Architect (p) A manufacturer

can not availcredit on Airportservices, if heuses suchservices forconstruction of abuilding, or a civilstructure, or for

laying foundationor for makingsupport structuresfor capital goods.Credit can betaken, if used forany renovation,modernization orrepair of buildings

A service provider cannot avail credit on Airport services if heuses such services forconstruction of abuilding, or a civilstructure, or for layingfoundation or formaking support

structures for capitalgoods. Credit can betaken, if used for anyrenovation,modernization orrepair of buildings

If the output services falling under Architect servAirport service, Major PService, Other port servCommercial or indusconstruction servConstruction of ResidenComplex Service or Wocontract service, then cr

on Architect service wouldallowed even it is in relatioconstruction of a building, ocivil structure, or for layfoundation or for maksupport structures for capgoods

Assetmanagement

(zzzzc)

Generally NO. Itcan hardly be an

input service for amanufacturer/

For a service provider,if this service is used

for providing hisoutput service, thencredit would beentitled.

A case to case approachnecessary.

Auctioneering(zzzr)

The definition of input service coversfinancing. If the assets are auctioned forraising finance by a manufacturer orservice provider, then credit can beavailed..

Banking andother financial

services (zm)

YES. The definition of input service coversfinancing.

Beauty parlours(zq)

NO. It can hardlybe an inputservice for amanufacturer. Ifthe services areavailed by anemployee, it

Generally NO. But insome cases it canqualify as inputservice, if a celebrityactress is endorsing abrand (zzzzq), thenbeauty parlour service


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would be treatedas primarily foruse orconsumption bythe employee.

can be an inputservice for the actor.

BusinessAuxiliary Service(zzb)

YES. The variousactivities coveredin the definition ofBAS would be inrelation tomanufacture(production orprocessing) offinal products,advertisementand sales

promotion etc.

YES. The variousactivities covered inthe definition of BASwould be used forproviding outputservice or foradvertisement andsales promotion etc.

Businessexhibitionservices (zzo)

YES. It would be in relation toadvertisement or sales promotion.Specifically covered in the definition.

Cargo handling(zr)

YES. Generallysuch serviceswould be inrelation tohandling of rawmaterials, capitalgoods, finished

goods, etc. andhence in relationto manufactureand clearance offinal products.

Normally serviceproviders would notbe availing thisservice. If availed, itsnexus with the outputservices rendered tobe established.

CharteredAccountant(s)

YES. The definition covers, accounting,auditing and financing.

Cleaning activity(zzzd)

YES. Generally itwould beindirectly relatingto manufacture as

keeping thepremises clean isimportant for themanufacturingactivity.

Generally NO. Itcannot be said thatcleaning is used forproviding out put

service.

Clearing &ForwardingAgents (j)

YES. The servicewould be availedin respect of raw

YES. If this service isavailed by a serviceprovider, it would be


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materials orfinished goods. Itwill be directly orindirectly relatingto manufacture

and clearance offinal productsupto the place ofremoval.

normally be in relationto some goods whichare required forproviding the service.

Clearing House(zzzzi)

Generally NO asthese serviceswould be usedonly in relation toinvestmentsmade. If availedin respect of

financing creditwould be eligible.

Generally NO, asthese services wouldbe used in relation toinvestments made. Ifavailed in respect offinancing creditwould available.

Further, for serviceslike stock broker, sub-broker, this would bean eligible inputservice.

Club/Associations(zzze)

NO. It can hardly be an input service for amanufacturer or service provider. Ifavailed in respect of an employee, wouldbe construed as being service for personaluse of the employees.

Still, it can be argued. example, the cmembership for a lawyerCA helps in promotion of business.

Commercial

coaching andtraining (zzc)

YES. If such

coaching andtraining is inrelation totechnical aspectsof manufacture,qualityimprovement, etc.

YES. If such coaching

and training is usefulfor the output serviceprovided.

CompanySecretary (u)

YES. The definition covers legal servicesand the services rendered by them arelegal in nature or they may be relating toauditing and financing.

Construction ofcomplex (zzzh) NO. Specificallybarred. NO, except where theoutput services arefalling under Architectservice, Airportservice, Major Portservice, Other Portservice, Commercialor industrial


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construction service,Construction ofResidential ComplexService or WorksContracts Service.

ConsultingEngineers (g) YES. This servicewould normally beused in or inrelation to themanufacture ofthe final products.

YES, when thisservice is used forproviding outputservice.

Constructionservices inrespect ofcommercial orindustrial building

and civilstructures (zzq)

NO. Specificallybarred. If suchservices is forconstruction of abuilding, or a civil

structure, or forlaying foundationor for makingsupport structuresfor capital goods.If this service isused for any otherpurpose, likerepairs/renovation

/ modernization tothe factory or

office, creditwould beadmissible.

NO, if such service isfor construction of abuilding, or a civilstructure, or for layingfoundation or for

making supportstructures for capitalgoods except wherethe output servicesare falling underArchitect service,Airport service, MajorPort service, OtherPort service,Commercial orindustrial construction

service, Constructionof ResidentialComplex Service, orWorks ContractsService. Credit wouldbe admissible if it isused for repair/modernization /renovation.

Cosmetic/ Plasticsurgery (zzzzk)

NO. NO. May be an inputservice for a celebrity

actor renderingpromotional/endorsementservices.

Cost Accountant(t)

YES. The definition covers accounting,auditing and financing.

Courier Agency(f)

Only it can berelated to

Yes. As it would beused for providing


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dispatch ofpurchase ordersfor raw materials,dispatch ofinvoices, as they

can beconsidered asindirectly inrelation tomanufacturingand clearance.

output service.

Credit RatingAgency (x)

YES. Specifically covered in the definition.

Custom HouseAgents (h)

YES. As thiswould in relationto import of raw

materials, CG andexport of finalproducts

Normally YES. To beseen on case to casebasis.

Design Services(zzzzd)

YES. It would berelating to theproduct oradvertisement ofsales promotion.

YES. It would berelating toadvertisement ofsales promotion.

Development andsupply of content(zzzzb)

Not relevant for amanufacturer.

The supply itself istaxable only whenprovided for

telecommunicationservice providers,online information anddatabase access andretrieval serviceproviders andadvertising agencyservice providers.They can take credit.

Franchiseservices (zze)

YES. If thefranchisee right

has been grantedwith reference tomanufacture ofthe final product.

YES. If the franchiseeright has been

granted with referenceto provision of ataxable service.

GeneralInsurance (d)

YES. If theinsurance is inrelation to plantand machinery,

YES. Credit wouldnot be allowed forinsurance of vehicles,except when the


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building, etc. Butcredit would notbe available if theinsurance is inrelation to motor

vehicles.

service provider is inthe category ofcourier, tour operator,rent a cab operator,cargo handling

agency, GTA, outdoorcaterer, pandal andshamiana contractor.

Health Clubs andfitness centres(zw)

NO. NO. May be an inputservice for a celebrityactor renderingpromotional /endorsementservices.

Hospitals NO. As theywould be

construed as forbeing used /consumedprimarily byemployees.Otherwise creditcan be taken.

Normally No if relatedto employees. But for

an insurance serviceprovider, this is aninput service.

Insuranceauxiliary servicerelating to lifeinsurance (zy)

Insuranceauxiliary services(zl)

NO. If taken in respect of employees, as itwould be construed as primarily for theemployees own benefit. But this would bean input service for the insurance service

providers.

Intellectualproperty services(zzr)

YES. If the IPR isin relation to thefinal productmanufactured.

YES. If its nexus tothe output service canbe established.

InteriorDecorators (q)

YES. If it is inrelation to thefactory area,show rooms

(relating toadvertisementand salespromotion)

YES. If it is in relationto the premises of theoutput serviceprovider.

International journey by air(zzzo)

If the journey is inrelation tomanufacture,market research,

YES. If the journey isfor providing outputservice or for salespromotion.


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sales promotionand otheractivities coveredin the definition ofinput service.

IT Services(zzzze) YES. If it is inrelation to themanufacturingprocess, ornetworking.

YES. When used forproviding outputservices.

Legalconsultancy(zzzzm)

YES. Specifically covered in thedefinition.

Maintenance andrepair services(zzg)

YES. When theservice is relatingto plant,

machinery,factory buildingetc.


ManagementConsultancy ( r )

YES. When theconsultancyservices relates tomanufacture,clearance,financing, andother functionalareas.


Mandap Keepers(m) Credit would be allowed if used for someadvertisement, sales promotion. Wouldnot be allowed if used for any employeewelfare activities.

ManpowerRecruitmentAgency (k)

YES. As the manpower procured /recruited wouldbe used in or inrelation tomanufacture andclearance of final

products, directlyor indirectly.Specificallycovered in thedefinition also.

YES. As the manpower procured /recruited would beused for providingoutput service.Specifically covered inthe definition also.

Market ResearchAgency (y)

YES. Specifically covered in the definition.

On-line YES. YES.


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information anddatabase accessand/or retrievalservices (zh)Opinion Poll

services (zzs)

YES. If it relates to market research or

sales promotion.Outdoor catering(zzt)

NO. As it would be presumed as primarilyfor use or consumption by the employees.

Still it can be argued providing food is an emploperk/ statutory requirementhe interest of emplowelfare and hence it primarily for the benefit of manufacture/ service provand it is a staturequirement also.

Packaging (zzzf) YES. As it would

be relating toclearance of finalproducts upto theplace of removal.

YES. If used for

providing outputservice. Example. Itcan be an inputservice for storageand warehousingservice and cargohandling service.

Pandal orShamianaservices (zzw)

Credit would notbe allowed if portservices areavailed for

construction of abuilding, or civilstructure or forlaying foundationor for makingsupport structuresfor capital goods,for amanufacturer. Ifavailed for anyother purpose,

credit would beallowed.Example: Portservices forinwardtransportation ofinputs andclearance of final

Credit would not beallowed if portservices are availedfor construction of a

building, or civilstructure or for layingfoundation or formaking supportstructures for capitalgoods, for a serviceprovider, Except whenthe service provider isan Architect, majorPort services, Otherport services , Airport

services, Commercialor industrialconstruction service,construction ofresidential complexservice or workscontract service. Ifport services are not


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products. used for constructionof a building or civilstructure, laying offoundation or forlaying support

structures for capitalgoods, credit can beavailed if it isotherwise used forproviding outputservice.

Promotion orMarketing ofgoods, brands,etc. (zzzzq)

YES. Advertisement or sales promotion.

Rail travel agents

(zz)

YES. If used for travel in relation to any of

the activities covered in the definition ofinput service. If the travel is for theemployees own benefit, credit would notbe allowed.

Rent-a-cabOperators (o)

NO. Specificallyallowed only forsome serviceproviders.

NO. Credit can betaken only by serviceproviders undercategory of courier,tour operator, rent acab, cargo handling,GTA, outdoor

catering, pandal andshamiana contractors.Renting ofimmovableproperty (zzzz)

YES. If thebuilding is in or inrelation tomanufacture andclearance of finalproducts. Theshow room rentscan also beavailed as credit

on the ground ofsales promotion.

YES. As the buildingwould be used forproviding outputservices.

Sale of space /time foradvertisement(zzzm)

YES. Advertisement or sales promotion.

Scientific andTechnical

YES. If suchconsultancy is

YES. If suchconsultancy is for


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ConsultancyServices (za)

relating tomanufacture orthe final products.

providing outputservice.

Security (w) YES. Specifically covered in the definition.Service station

for servicing ofmotor car andtwo wheelers (zo)

NO. Specifically

allowed only forsome serviceproviders.

NO. Credit can be

taken only serviceproviders under thecategory of courier,tour operator, rent acab, cargo handling,GTA, outdoorcatering, Pandal andShamianacontractors.

Site formation,etc. (zzza)

YES, if used formodernization,

renovation, andrepairs to factory /office ofmanufacturer.

YES if used formodernization,

renovation, andrepairs to serviceproviders premises.This service can bean input service forconstruction services,WCS services etc.

Stock Brokers (a) YES. Being in relation to financing.Storage andwarehousingservices (zza)

YES. As theywould be inrelation to

manufacture andclearance of finalproducts orstorage of inputsor final products.

YES. If they are usedfor providing outputservice, For example,

for a C&F Agent orCHA, this can be aninput service.

Supply oftangible goods(zzzzj)

YES. Unless it isin relation tomotor vehicles.Such goods mustbe used in or inrelation to

manufacture ofand clearance offinal products.

YES. If such goodsused for providingoutput service. If thegoods involved aremotor vehicles,Cenvat Credit can be

taken only by serviceproviders under thecategory of courier,tour operator, rent acab, cargo handling,GTA, outdoorcatering, Pandal andShamiana


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contractors. .Support servicesfor commerce /business (zzzq)

YES. YES.

Technical testing

and analysis(excluding healthand diagnostictesting);Technicalinspection andcertificationservice. (zzh) &(zzi)

YES. Quality control is specifically

covered.

Tele-communication

service (zzzx)

YES. This service would be used for anyof the activities covered in the definition of

input serviceTour operator (n) YES. Unless it is used for the personaluse/ consumption of employees.

Transport ofgoods by air (zzn)

Transportation ofgoods by rail(zzzp)Transport byinland water(zzzzl)

Transport ofgoods by road GTA (zzp)Transport ofgoods other thanwater throughpipeline orconduit (zzz)

YES. As suchtransportationwould be either inrelation to inwardtransportation ofinputs or outwardtransportation offinal products up

to the place ofremoval.

YES, if such servicesare used for providingoutput service.

Travel agents(other than air/rail/ travel agents)

(zzx)

YES. If used for travel in relation to any ofthe activities covered in the definition ofinput service. If the travel is for the

employees own benefit, credit would notbe allowed.

UnderwritingServices (z)

YES. Relating to financing.

Works Contract(zzzza)

Credit would not beallowed if WorksContract servicesare availed for

Credit would not beallowed if WorksContract servicesare availed for


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construction of abuilding or civilstructure or forlaying foundation orfor making support

structures for capitalgoods, for amanufacturer. Ifavailed for anyother purpose,credit would beallowed. Example;Availed for repair orrenovation offactory building.

construction of abuilding or civilstructure or forlaying foundation orfor making support

structures for capitalgoods, for a serviceprovider, exceptwhen the serviceprovider is anArchitect, PortServices, Airportservices,Commercial orindustrialconstruction

service,construction ofresidential complexservice or workscontract service. Ifworks contractservices are notused forconstruction of abuilding or civilstructure or for

laying foundation orfor making supportstructures for capitalgoods, credit can beavailed, if it isotherwise used forproviding the outputservice. Example;Works contractservices availed forrepair or renovationto the premises ofservice provider.

Restaurants andAccommodationin Hotels (zzzzv)& (zzzzw),Effective from 8thApril 2011.

YES. If used in relation to any of theactivities covered in the definition of inputservice.


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www eximexpertise com 18

This experiment has been made only in respect of certain services which arecommonly used by the manufacturers and service providers and not in respect ofall taxable services. It is again reiterated that the conclusion contained in thistable can be only a guiding factor and the eligibility has to be decided on a caseto case basis of the facts and circumstances of each case.

On the whole, following conditions to be satisfied for eligibility as input serviceand credit:

1. Services should not be explicitly excluded by exclusion clause A to C ofRule 2(l) (ii) : eg., Own consumption by employee

2. Service should be directly or indirectly related to manufacture of finalproducts and clearance of final products up to the place of removal.

3. Services should be incurred towards manufacture of dutiable goods ortaxable services. In other way, credit should not on account of exemptedproducts or services. Please note that trading is an exempted service and

proportionate credit to be reversed along with interest.

Lakshmi Venkataraaman

Note: I would request all the users to include the services which are notmentioned in the above chart so that comprehensive ready reckoner can be

circulated to the users.

Write Up on InputN Input Service Credit

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