Availing Input

[Asked by Guest]

I have taken one property in South India & paying Service tax on it,Can I avail this toward Service Tax  liability on my property given on rent in Delhi

[YAGAY and SUN]

No, you cannot avail the CENVAT credit as there is no nexus between providing of output service and input services.

[Ravikumar muthusamy]

Sir

 

My client is paying rent from jan. 2012 but the shop owner demanded service tax dues from jan 2012 to sep.2012 in oct 2012 only and my client paid [email protected]% in oct.2012. Can he avail input credit of the same in july 2013 as they have not claimed it in the oct.-march2013 return.

Can they also claim ST paid on phonebils, etc.

[Abhijit Dongaonkar]

You can avail the cenvat credit, provided you have paid service tax under supplymentary invoice raised by your landloard. However, prior to obtaining credtit, you need to consider output service provided to avail the cenvat credit.

 

Regards

AI Summary

CENVAT credit: allowable only with nexus to the output service or when supported by landlord's supplementary invoice.
CENVAT credit is permissible only where a nexus exists between input services and the taxable output service; absent such nexus, credit cannot be availed. For tax paid retrospectively by a landlord, the lessee can claim credit if the landlord issues a supplementary invoice or equivalent documentary proof and the lessee shows the payment relates to input services used in supplying the taxable output service, subject to timing and return conditions for claiming credit.