22 June 2013
is service tax paid to interior designers & contractors for designing office and making furniture claimable as cenvat credit. pls reply urgent
23 June 2013
Even though your output service is taxable rendering from that office building but these services are not used in providing output service by you but related to office building which is a capital asset. The definition for Capital Goods u/r 2(a) of CCR, 2004 does not cover office building. Hence, cenvat credit is not admissible either as input service category or under capital goods in your case.
1.if the amount is paid to interior designer for furniture. 2. labour charges paid to contractor for making furniture. the assessee is a clearing & forwarding agent.
05 July 2013
According to my point of view your assessee can avail CENVAT Credit. The service used in relation to renovations or repairs of premises of service provider than the same is coming under the definition of "Input Services" (Rule 2(l) of CENVAT Credit Rules 2004.
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