https://www.taxtmi.com/forum/issue?id=199 Under the Cenvat Credit framework, Rule 6(5) classifies Maintenance or Repair of Computer software as an input service whose service tax credit is allowable in full even if partly used for exempted activities; where such IT services supplied at a head office are for business purposes and relate directly or indirectly to manufacture or clearance of final products, full credit may be availed subject to compliance with other Cenvat Credit Rules and establishing nexus with manufacture or clearance. en-us Fri, 02 Jun 2006 20:16:22 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=199 Under the Cenvat Credit framework, Rule 6(5) classifies Maintenance or Repair of Computer software as an input service whose service tax credit is allowable in full even if partly used for exempted activities; where such IT services supplied at a head office are for business purposes and relate directly or indirectly to manufacture or clearance of final products, full credit may be availed subject to compliance with other Cenvat Credit Rules and establishing nexus with manufacture or clearance. Discussion-Forum Service Tax Fri, 02 Jun 2006 20:16:22 +0530 https://www.taxtmi.com/forum/issue?id=199