05 June 2013
Hi, One of my client had given his office premise on Rent in Mumbai against which Rent is charged with Service Tax. Also client had taken premise on Rent in Ahmedabad agst which Rent is paid with Service tax. Now question is that Whether my client is eligible to take the Cenvat credit for Service tax for Ahmedabad location agsst his liability to pay Service Tax for Mumbai location?.
26 June 2013
For taking cenvat credit of input services against amount paid towards output services, it is necessary that there must be some nexus between input services and output services but in your case there is no nexus so input credit will not be allowed as per my understanding.