31 March 2009
In my view and looking at your query: No, you can not claim the service tax paid on website development unless you are also a provider of taxable services or the inputs are used in or in relation to manufacturing of final products. Further, the definition for input and input services is deferent as defined in Rule 2(k) and (l) in CENVAT credit rules, 2004. hanumatha@gmail.com
CAclubindia
