https://www.taxtmi.com/forum/issue?id=110251 Availability of Cenvat credit for rent and other pre operative services hinges on Rule 2(l) of the Cenvat Credit Rules, 2004: input services must be "used by a provider of output service for providing an output service." Forum contributors split: some accept credit for preparatory rent and renovation, with utilization deferred until output tax liability arises; others insist no credit where no taxable service was provided during the pre operative period. Jurisprudence is unsettled and reliance on central excise precedents is problematic; litigation risk is emphasized. en-us Tue, 26 Apr 2016 18:24:30 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110251 Availability of Cenvat credit for rent and other pre operative services hinges on Rule 2(l) of the Cenvat Credit Rules, 2004: input services must be "used by a provider of output service for providing an output service." Forum contributors split: some accept credit for preparatory rent and renovation, with utilization deferred until output tax liability arises; others insist no credit where no taxable service was provided during the pre operative period. Jurisprudence is unsettled and reliance on central excise precedents is problematic; litigation risk is emphasized. Discussion-Forum Service Tax Tue, 26 Apr 2016 18:24:30 +0530 https://www.taxtmi.com/forum/issue?id=110251