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    <title>Cenvat on computer installed in office of service provider?</title>
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    <description>Cenvat credit is available for computers and other capital goods installed in a service provider&#039;s office when used to provide output services such as call centre services. The manufacturer specific restriction in the Cenvat Credit Rules does not preclude service providers from claiming credit for office installed capital goods. Where input services are apportioned, the Input Service Distributor mechanism under the Cenvat Credit Rules may apply for allocation and compliance purposes.</description>
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      <description>Cenvat credit is available for computers and other capital goods installed in a service provider&#039;s office when used to provide output services such as call centre services. The manufacturer specific restriction in the Cenvat Credit Rules does not preclude service providers from claiming credit for office installed capital goods. Where input services are apportioned, the Input Service Distributor mechanism under the Cenvat Credit Rules may apply for allocation and compliance purposes.</description>
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