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Exemption for warehouse rent

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13 May 2017 Dear Sir,

One of my client is receiving warehouse rent and he is also paying warehouse rent. My query is, can he take input tax credit for payment of warehouse rent. If yes, can you mention the notification and Sr. No. where its mentioned. I need to revise his service tax return for taking input credit, if allowed.


Regards,
Divyesh Jain

13 May 2017 No notification refer Cenvat credit Rules 2004 2(l).
(l) "input service" means any service,-

(i)used by a provider of taxable service for providing an output service;



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