TaxTMI 
TaxTMI 
Dear Sir,
My Company is Excise Unit, we are paying service tax 12.36 percent against rent bill,
kindly suggest can we take credit ?
Regards
Susant
Factory Rent
22 Nov 2013 
2 Replies 
4779 Views Asked by
Guest 
Cenvat credit on rent allowed for manufacturing units; must be proportionate if premises are used for trading.
Cenvat credit is available for service tax paid on rent by an excise manufacturing unit where the rent-related service is used for manufacturing; if the entire rented area is declared as manufacturing area in registration plans, full credit may be claimed, but if any part is used for trading or non-manufacturing activities, credit must be apportioned and only the manufacturing-use portion may be availed. (AI Summary)
Cenvat credit is available for service tax paid on rent by an excise manufacturing unit where the rent-related service is used for manufacturing; if the entire rented area is declared as manufacturing area in registration plans, full credit may be claimed, but if any part is used for trading or non-manufacturing activities, credit must be apportioned and only the manufacturing-use portion may be availed. (AI Summary)