https://www.taxtmi.com/forum/issue?id=228 Availability of Cenvat credit on input services turns on whether inputs can be separately attributed to services for which abatement is not claimed; if separable, full credit may be availed for those inputs. If segregation is not possible, credit must be apportioned between abated and non abated services, and may be disallowed where apportionment cannot reasonably be made. The 20 percent concept pertains to exempt services and is not the standard for abated services; claim and utilisation must follow the applicable Cenvat procedural apportionment rules. en-us Sun, 02 Jul 2006 11:25:58 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=228 Availability of Cenvat credit on input services turns on whether inputs can be separately attributed to services for which abatement is not claimed; if separable, full credit may be availed for those inputs. If segregation is not possible, credit must be apportioned between abated and non abated services, and may be disallowed where apportionment cannot reasonably be made. The 20 percent concept pertains to exempt services and is not the standard for abated services; claim and utilisation must follow the applicable Cenvat procedural apportionment rules. Discussion-Forum Service Tax Sun, 02 Jul 2006 11:25:58 +0530 https://www.taxtmi.com/forum/issue?id=228