CENVAT credit

[Pawan Barnwal]

Can we avail cenvet credit on service tax paid on rent for out sourcing business??

AI Summary

Cenvat credit on rent services depends on use as input service for providing taxable output services and exclusion rules.
Cenvat credit on service tax paid for renting of premises depends on whether the service is an input service used for providing a taxable output service and whether it falls within exclusion clauses under the Cenvat Credit Rules; renting of immovable property is not per se excluded, so admissibility turns on the taxpayer's service activity and the purpose/use of the rented premises.