TaxTMI 
TaxTMI 
can we avail the credit for 'Interior Work' for R & D lab?
Please give me any notification or rule.
S.Tax Credit For R & D
22 Dec 2010 
1 Reply 
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Cenvat credit availability for R&D interior work is contestable and depends on a demonstrable nexus to dutiable output.
Availability of Cenvat credit for interior works for an R&D laboratory depends on demonstrating a direct nexus between those input services and dutiable output under the Cenvat Credit Rules; claims are possible but fact-sensitive and legally risky given courts' increasing reliance on nexus analysis. (AI Summary)
Availability of Cenvat credit for interior works for an R&D laboratory depends on demonstrating a direct nexus between those input services and dutiable output under the Cenvat Credit Rules; claims are possible but fact-sensitive and legally risky given courts' increasing reliance on nexus analysis. (AI Summary)