Assessee Permitted to Deduct Rental Expenses with Service Tax u/s 37(1) Due to Unused Input Tax Credit.

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....Disallowance of service tax written off - the assessee could not utilized the input tax credit on service tax paid for rent and at the end of year such amount was charged to the Profit & Loss Account - rental expenses gross of service tax is allowable as deduction u/s 37(1) hence write off allowable....