https://www.taxtmi.com/forum/issue?id=106039 CENVAT credit is permissible only where a nexus exists between input services and the taxable output service; absent such nexus, credit cannot be availed. For tax paid retrospectively by a landlord, the lessee can claim credit if the landlord issues a supplementary invoice or equivalent documentary proof and the lessee shows the payment relates to input services used in supplying the taxable output service, subject to timing and return conditions for claiming credit. en-us Sat, 31 Aug 2013 14:55:10 +0530 Thu, 23 Jan 2025 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106039 CENVAT credit is permissible only where a nexus exists between input services and the taxable output service; absent such nexus, credit cannot be availed. For tax paid retrospectively by a landlord, the lessee can claim credit if the landlord issues a supplementary invoice or equivalent documentary proof and the lessee shows the payment relates to input services used in supplying the taxable output service, subject to timing and return conditions for claiming credit. Discussion-Forum Service Tax Sat, 31 Aug 2013 14:55:10 +0530 https://www.taxtmi.com/forum/issue?id=106039