Input credit query

Hi

I want to know whether Restaurant service provider can take input credit for architect's service. 

After reading Rule 2(l) of CENVAT credit rules , i am not very clear. 

 

Thanks

Mayank kapoor

Replies (2)
Nopse he cant.. In revised defination of Input Sservice, architect service has been excluded (but IS for all SP providing these all excluding services)....

Restaurant services come with abatement. If one is claiming the abatement NO INPUT service credits are available.

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