Cenvat credit on service tax on rent

1. Are you a service provider? If yes, you can claim cenvat credit.
2. Are you a manufacturer? If yes, you can claim cenvat credit provided it is related to manufacturing activity.

If assessee is using the premises for the purpose of office as well manufacture or production of goods, rental charges become an input service for the purpose of manufacture of goods. Therefore, service tax paid on rentals can be availed as Cenvat credit and utilized for payment of on final products so manufactured.
 

If such service is used for providing Non Taxable service then CCR is allowed.