Is software licence input service to manufacturer?

[Yatin Bhopi]

We are manufacturer. Recently we have purchased new computers along with software licenses which are installed in factory wherein accounts, marketing, purchase etc. departments works. License are purchased for Microsoft office, and windows 8 and others software required for official use. Without these license we cannot operate computers. Since computers are installed in offices we have not avail CENVAT on any computers (as per capital goods definition). Without these licenses we cannot operate computers in Finance/marketing/purchase department.

My query is:

Can we treat this as a input service and avail the CENVAT credit on service tax charged on software licenses?.

Please share your views

AI Summary

Input service eligibility for software licenses: generally not available for CENVAT unless directly linked to manufacture.
Manufacturer purchased software licenses for office computers used in non-production departments and queried whether service tax on those licenses qualifies as input service for CENVAT credit. The prevailing view in the discussion is that CENVAT credit is not available unless the software license is directly linked to or used in relation to the manufacture of the final product. The issue is described as debatable, and accounting treatment (capitalisation versus revenue expense) and demonstrable nexus to factory operations are noted as determinative factors.