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S.Tax Credit For R & D

jitesh doshi

can we avail the credit for 'Interior Work' for R & D lab?

Please give me any notification or rule.

Exploring Cenvat Credit for R&D Lab Interior Work: Rule 3 and the 'Nexus' Theory Explained A user inquired about the possibility of availing service tax credit for interior work in an R&D lab and requested relevant notifications or rules. The response indicated that while Cenvat credit could be availed, it is considered risky. The responder advised reviewing Rule 3 of the Cenvat Credit Rules 2004 and noted that recent court decisions have focused on the 'Nexus' theory to determine Cenvat availability. (AI Summary)
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