Cenvat credit on service tax paid

This query is : Resolved 

13 July 2016 Sir,
whether service tax paid on the rent paid by bankers be claimed as cenvat credit?

18 July 2016 In case Renting of Immovable Property is your primary business then only you can avail (subject to conditions) otherwise in case an assessee has provided his vacant shop / office on rent to anybody (in ordinary way) then Cenvat Credit may not be availed.



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