https://www.taxtmi.com/forum/issue?id=105884 CENVAT credit on inputs, capital goods and input services is available only to the extent they are used in relation to provision of the taxable output service; where maintenance charges are billed for an entire building, credit may be proportionately allocated by demonstrating one-to-one correlation with the output (for example by area-based allocation for rented portions). If maintenance qualifies as a works contract, input service credit is not available for that portion. en-us Tue, 16 Jul 2013 14:14:52 +0530 Thu, 23 Jan 2025 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105884 CENVAT credit on inputs, capital goods and input services is available only to the extent they are used in relation to provision of the taxable output service; where maintenance charges are billed for an entire building, credit may be proportionately allocated by demonstrating one-to-one correlation with the output (for example by area-based allocation for rented portions). If maintenance qualifies as a works contract, input service credit is not available for that portion. Discussion-Forum Service Tax Tue, 16 Jul 2013 14:14:52 +0530 https://www.taxtmi.com/forum/issue?id=105884