https://www.taxtmi.com/forum/issue?id=3905 CENVAT/input service credit for rented aircraft hinges on qualification as an input service under Rule 2(l): use in providing an output service or in relation to manufacture/clearance. If the aircraft is used for demonstrable business purposes, credit may be available. Contractual evidence that the service is for directors' business use is necessary, and uncertainty over whether the rental attracts service tax may affect entitlement. en-us Wed, 14 Mar 2012 17:46:13 +0530 Thu, 23 Jan 2025 15:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3905 CENVAT/input service credit for rented aircraft hinges on qualification as an input service under Rule 2(l): use in providing an output service or in relation to manufacture/clearance. If the aircraft is used for demonstrable business purposes, credit may be available. Contractual evidence that the service is for directors' business use is necessary, and uncertainty over whether the rental attracts service tax may affect entitlement. Discussion-Forum Service Tax Wed, 14 Mar 2012 17:46:13 +0530 https://www.taxtmi.com/forum/issue?id=3905