Sir,can we take service tax paid on showroom rent as cenvat credit,Ours is a Vehicle selling company,purchased from tata motors and sell it to customers and we have also service centres for those vehicles?we are alredy taking cenvat credit on service tax on rent paid on service centres,but my question is can we take cenvat credit on service tax paid on showroom rent based on cenvat credit rule 2l
(l) "input service" means any service,-
(i) used by a provider of taxable service for providing an output service; or
(ii) used by the 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,
(This clause has been amended vide Notification 10/2008 C.E. (N.T.) - dated 01-03-2008)
and includes services used in relation to setting up, modernization, 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, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal;
CAclubindia
