Fact : Assesse has been engaged in output service as well as manufacturing activity since last many years . Being an Out put service provider (Technical Testing And Analysis )assesse has availed crdit on services namely (Renting Of Immvable Property ) bills. Question : assesse has been providing service of Technical Testing And Analysis from the premises, which assesse has obtained on rent ,whether credit of service tax paid on renting bills available to assesse as input service?
10 July 2008
As assesse is running business from that rented property, it will be treated as input service. In my opinion, the service tax on rent paid for building will be eligible for cenvat credit. If it is not available to you then no company can take cenvat credit as there are many other services which are performed through rented properties like Office of CA, Labs etc
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