Dept. deny for R&D distribute Service tax credit. Issue is challan issued by R&D, as the R&D cannot be treated as on office to distribute input service tax credit.
Is it sustainable under ST rule, can we challenge this. please provide case laws/inputs
Debate on R&D Center's Eligibility to Distribute Service Tax Credit Under CENVAT Credit Rules, 2004 &D The department denied the R&D center's ability to distribute service tax credit, arguing it cannot be treated as an office for distributing input service credit. One response suggests that if R&D activities improve goods or services, they may qualify to distribute credit, with supporting case laws available. Another response clarifies that under CENVAT Credit Rules, 2004, credits for capital goods used in R&D outside the manufacturing facility are not eligible, supporting the department's position. The discussion centers on whether the R&D center can challenge this under service tax rules. (AI Summary)
TaxTMI 
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