https://www.taxtmi.com/forum/issue?id=106575 Entitlement to CENVAT credit for software service charges depends on whether the software fee qualifies as an input service. One view permits credit when the software is used in relation to manufacture, provision of taxable goods/services, or ancillary business functions. An alternative view denies credit for software used in internal R&D unless R&D is the purchaser's taxable business and its outputs are supplied for consideration liable to service tax. en-us Sat, 01 Mar 2014 12:51:21 +0530 Thu, 23 Jan 2025 15:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106575 Entitlement to CENVAT credit for software service charges depends on whether the software fee qualifies as an input service. One view permits credit when the software is used in relation to manufacture, provision of taxable goods/services, or ancillary business functions. An alternative view denies credit for software used in internal R&D unless R&D is the purchaser's taxable business and its outputs are supplied for consideration liable to service tax. Discussion-Forum Service Tax Sat, 01 Mar 2014 12:51:21 +0530 https://www.taxtmi.com/forum/issue?id=106575