Dear Sir, Can we take CENVAT credit of service tax charged on invoice for in house safety training programme - Evacuation Mock drill conducted to all workmen and management employees of a manufacturing unit. Regards, ArunRaj

As per Rule 2(l)(ii) of CCR input services means any service used by the manufacturer in or in relation to the manufacture of final products....... includes services used in relation to.......security......but excludes......(C) such as those provided........used primarily for personal use.....Since Home safety training programme is conducted for employees for their personal use, not eligible for credit on ST paid. Better to avoid litigation.