https://www.taxtmi.com/forum/issue?id=109711 Input credit on service tax paid for rented premises in restaurant operations is contested between a restricted apportionment approach tied to abatement and a view permitting full Cenvat Credit except for inputs excluded by tariff classification. If the restaurant's food sales are treated as exempt supplies, proportionate reversal of credit under Rule 6 and related explanatory notifications applies. Specific service categories are also identified as ineligible or limited for credit. en-us Tue, 12 Jan 2016 17:30:07 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109711 Input credit on service tax paid for rented premises in restaurant operations is contested between a restricted apportionment approach tied to abatement and a view permitting full Cenvat Credit except for inputs excluded by tariff classification. If the restaurant's food sales are treated as exempt supplies, proportionate reversal of credit under Rule 6 and related explanatory notifications applies. Specific service categories are also identified as ineligible or limited for credit. Discussion-Forum Service Tax Tue, 12 Jan 2016 17:30:07 +0530 https://www.taxtmi.com/forum/issue?id=109711