https://www.taxtmi.com/forum/issue?id=107163 Manufacturer purchased software licenses for office computers used in non-production departments and queried whether service tax on those licenses qualifies as input service for CENVAT credit. The prevailing view in the discussion is that CENVAT credit is not available unless the software license is directly linked to or used in relation to the manufacture of the final product. The issue is described as debatable, and accounting treatment (capitalisation versus revenue expense) and demonstrable nexus to factory operations are noted as determinative factors. en-us Wed, 13 Aug 2014 09:05:24 +0530 Thu, 23 Jan 2025 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107163 Manufacturer purchased software licenses for office computers used in non-production departments and queried whether service tax on those licenses qualifies as input service for CENVAT credit. The prevailing view in the discussion is that CENVAT credit is not available unless the software license is directly linked to or used in relation to the manufacture of the final product. The issue is described as debatable, and accounting treatment (capitalisation versus revenue expense) and demonstrable nexus to factory operations are noted as determinative factors. Discussion-Forum Central Excise Wed, 13 Aug 2014 09:05:24 +0530 https://www.taxtmi.com/forum/issue?id=107163