https://www.taxtmi.com/forum/issue?id=110126 Proportionate Cenvat credit on input services for premises maintenance is available to a manufacturer who also provides renting of immovable property; the credit attributable to the leased portion may be utilised to discharge service tax on rent and recovered maintenance charges, subject to registration as a service provider and compliance with cenvat apportionment rules that restrict utilisation to the portion of input service used in supplying the taxable renting service. en-us Fri, 01 Apr 2016 18:49:42 +0530 Thu, 23 Jan 2025 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110126 Proportionate Cenvat credit on input services for premises maintenance is available to a manufacturer who also provides renting of immovable property; the credit attributable to the leased portion may be utilised to discharge service tax on rent and recovered maintenance charges, subject to registration as a service provider and compliance with cenvat apportionment rules that restrict utilisation to the portion of input service used in supplying the taxable renting service. Discussion-Forum Service Tax Fri, 01 Apr 2016 18:49:42 +0530 https://www.taxtmi.com/forum/issue?id=110126