Cenvat Credit Availment

[abhishek ghai]

Dear experts,
Pls resolve the following problems related to service tax and share the case laws associated to it, if any.
1. Whether cenvat credit of service tax can be availed on rental paid by company during the pre-operative period to owner whose premises would be used by service provider for providing restaurant services. The service tax relates to pre-operative period ranging from 4-5 months???
2. Whether cenvat credit would be available to service provider involved in providing renting of immovable property services for which he has received maintenance services in relation to impugned property during the period when his property was vacant.......??

Thanks in advance

Abhishek

AI Summary

Can Cenvat Credit Be Claimed on Service Tax for Pre-Operative Rental and Maintenance? Experts Weigh In. A discussion on a forum addressed the issue of availing Cenvat credit on service tax for rental payments during the pre-operative period and maintenance services for vacant properties. The primary question was whether such credits could be utilized when no output services were provided during these periods. Various experts provided differing opinions, with some suggesting that credits could be availed but not utilized until output services commenced, while others argued against the admissibility of such credits without a direct nexus to output services. The discussion highlighted the complexities and potential for litigation in interpreting Cenvat Credit rules.