Service Tax Credit on Rent of Building?

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Hi friends. Please tell me whether Service Tax credit can be availed for service tax on rent paid on building? Please refer to relevent section, notification, etc. Thank you in advance.

Replies (7)

there is no bar to get the credit for service tax paid on rent for a commercial building under Cenvat credit rules, hence a taxable service provider seems to be entitled to get cenvat credit. 

Can u refer it to any provision in cenvat credit rule?

Input credit on Service tax on Rent shall qualify for Cenvat Credit if the building is used for rendering output service in case of  taxable service provider. 

Thank you

you can utilise the Service tax paid on the Input services for payment of ouput services. Thus if the Building is used for the purpose of your business you can definately take the credit againt payment of  Duties.

Hi,

Can the cenvat on service tax on rent paid be availed if it is not the registered office address?

rgds

gopal 

Service tax on Rent paid is available as cenvat credit  if such rent is paid for rendering the output service. Similarly, rent paid on factory bldg: is available as cenvat credit  to a Manufacturer if such is used for storing raw materials/ or manufacturing.


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