01 December 2012
My client has taken a premises on Rent.So Rent is paid.The maintenance bill of that premises is on the name of the owner i.e. not in my client's name ?
My query is whether my client is eligible to book Service Tax Input on such invoice which is not in client's name & foe which payment shall be made by the client.
02 December 2012
Off course yes. Bcoz payment is made by your client. But during Excise audit, officer may object to such cenvat. SO it's better to get Invoice issued in your client's name
04 December 2012
If the rent agreement provides that the maintenance charges shall be borne by the tenant, then the tenant is eligible for CENVAT credit even though the invoice may not be in his name.