24 April 2012
Whether service tax paid on Renting of immovable property can be claimed as input service and used in paying service tax on architect service and other output service.....Main issue for discussion is whether the definition of 'input service' after Budget 2011 has been limited only to the activities expressly provided in 'input service' or is there any scope for 'inclusive' part.........
24 April 2012
yes cenvat can be claimed on rent as it is the premises of the service provider and directly related to output service.in budget 2011, it was provided for services used as consumption on employee or for personal use.
25 April 2012
In Budget 2011, the word ín relation to business was deleted restricting the scope of definition of ínput service'. DO YOu think there can be objection from the side of department on the same??
25 April 2012
The definition was substituted with new definition by Notification No. 03/2011-CE(NT) dated 01.03.2011, and interalia, word 'in relation to business such as' was deleted
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