cenvat credit

[Guest]

dear sir,

i want to know about cenvat credit available on rent in case of service provider a restaurant who availed the benefit under 2C RULES

[Mahir S]

I assume you are referring to Para 2C of the notification no. 24/12 - dated 06.06.2012 service tax.

[Mahir S]

With reference to above notification, cenvat credit is not available on certain items falling under various chapter heading.

However, you may avail the cenvat credit for the rent paid for the restaurant.

[Guest]

thanks sir

AI Summary

Cenvat credit: rent paid by restaurant service providers remains admissible despite notified exclusions to input credits. The guidance states that although the notification excludes cenvat credit on certain items, the rent paid for operating a restaurant is admissible as cenvat credit and may be availed by the service provider.