Cenvat credit of excise duty

This query is : Resolved

Parag Gund (Querist)
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01 March 2013 I have come across an Invoice in Service Industry where excise duty is charged on furniture and the furniture is used in guest house. Whether Cenvat Credit on such furniture can be availed while making payment for Service Tax? If yes how much can be utilised in the current year?

Rajeev Kumar Garg

Rajeev Kumar Garg (Expert)
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02 March 2013 SINCE,FURNITURE IS NOT COVERED UNDER THE DEFINATION OF CAPITAL GOODS AS PER CENVAT CREDIT RULES, 2004, HENCE, AVAILING CENVAT CREDIT ON FURNITURE IS DOUBTFUL AND EVEN NOT POSSIBLE, AS PER MY OPINION.
THANKS.
Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402