As per Rule 2(i) of the Cenvat Credit Rules, 2004, Input Service means;
i) used by a provider of output service [OLD- taxable service ] for providing an output service; or
ii)used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes
Considering your services gets covered under Computer Networking service and also used in providing output service. The Cenvat credit is allowable.
CAclubindia
