Cenvat Credit

[Rajat Jain]

Dear Sir,

Cenvat Credit of service tax paid under reverse charge on legal services can be utilize against liability to pay service tax on renting of immovable property ? we are not output service provider nor manufacturer  

AI Summary

Cenvat Credit Ineligibility: Unregistered Entities Can't Offset Service Tax on Legal Services via Reverse Charge A query was raised about the eligibility to utilize Cenvat Credit of service tax paid under reverse charge on legal services against the liability to pay service tax on renting of immovable property. The responses highlighted the need to determine if the legal services qualify as 'Input Service' for the output service. It was noted that eligibility for Cenvat Credit requires registration as a manufacturer, dealer, or service provider. Since the inquirer is neither, they are not eligible for Cenvat Credit, although they remain liable for service tax on services received under reverse charge.