https://www.taxtmi.com/forum/issue?id=2507 An office cannot act as an input service distributor where it does not provide any output service, and therefore cannot distribute service tax credit to another unit. Cenvat credit for services used in the manufacture of excise-exempt goods may be disallowed. Service tax paid for renting immovable property unrelated to manufacturing cannot be utilised against rental service tax, though a unit that provides renting as an output service may claim input service credit for inputs directly related to that renting activity. en-us Fri, 17 Dec 2010 20:03:34 +0530 Thu, 23 Jan 2025 15:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2507 An office cannot act as an input service distributor where it does not provide any output service, and therefore cannot distribute service tax credit to another unit. Cenvat credit for services used in the manufacture of excise-exempt goods may be disallowed. Service tax paid for renting immovable property unrelated to manufacturing cannot be utilised against rental service tax, though a unit that provides renting as an output service may claim input service credit for inputs directly related to that renting activity. Discussion-Forum Service Tax Fri, 17 Dec 2010 20:03:34 +0530 https://www.taxtmi.com/forum/issue?id=2507