Cenvat Credit of Input Service tax on Rent of office

[TEJASWINI BELOSE]

Can we avail and utilize Cenvat Credit of Service tax on rent of office in a manufacturing industry?? Whether Input Service tax paid for Office rent can be utilized for Payment of Output Service tax ??? Is it directly or indirectly related to manufacture of products in manufacturing Industry???

AI Summary

Debate on Cenvat Credit Eligibility for Service Tax on Office Rent in Manufacturing Sector: Diverging Views Emerge A query was raised regarding the eligibility of availing and utilizing Cenvat Credit on service tax paid for office rent in a manufacturing industry. The responses varied: one opinion stated that service tax on office rent is not eligible for credit as it lacks a direct nexus with manufacturing, while another view suggested that it should be eligible because strategic decisions related to manufacturing occur in offices. Some responses agreed that credit is eligible, noting past departmental resistance to allowing such credit.