TaxTMI 
TaxTMI 
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
Availing Input
31 Aug 2013 
3 Replies 
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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. (AI Summary)
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. (AI Summary)