Cenvat credit of input service tax on rent of office

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Can we avail and utilize Cenvat Credit of Service tax on rent of office in a manufacturing industry?? Whether Input Service tax paid for Office rent can be utilized for Payment of Output Service tax ??? Is it directly or indirectly related to manufacture of products in manufacturing Industry???

Replies (8)

Ya credit can be taken because indirect nexus is there b/w manufacturing and adminstrative location.

Dear saurabh, Could we claim the cenvat credit of the same, if we are carrying restaurant business?
as per the defination of input service it includes"any service used by a manufacturer whthr directly or indirectly in or in reltion to the final prodct & clearncd upto plce of removl" it also inclds services used in office reltng to such factory etc.. so you can take cenvat credit of ST paid on office rent

yes u can.. @ rachit

Sir,

My question is, we are running restaurent/Ac Dhaba in chandigarh, can we take service tax input on restaurent/Ac Dhaba billis which is book as expenses for exmple- service tax on professional's ,Telephone,Rent,Vehicel repiar & Maintance. 

Regards

Sandeep Jaswal

 

@ Sandeep , credit can be claimed in respect of Professional fees, telephone,rent,repairs provided you donot charge ST portion as expense and book the same as Cenvat Credit(Input Service)receivable under Current Assets....

Saurabh Maheshwari @ 1 of my known CA Friend told me regarding this, Ac Dhaba/Restaurent can't  take the credit of tax paid for the service received as professional & rent bills.

 

Pls clearify me (In A/c Dhaba/Restaurent Case)

 

 

 

 

@ saurabh #yup... I m also hving d same query. Smbdy told me tht "in restaurant business u can't" nd gv d explanation tht restaurant business is under d scope of abatement (60%). Tht's why u can't. Nw pls clarify wht should i do? Kindly attach sth which i could place before him, if u hv any. Thank u.


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