25 January 2017
company was registered as Service provider. nature of business is lab testing on animals and paying service tax on services and company have own breeding facility. breeding animal use for studies and if any surplus animal sales to other labs. company get revenue on services and sale of animals. company paying rent to facilitate including breeding department and taking input on rent and adjusted against service tax payments. company Not paying any tax on sale of animals.
clarification
As per cenvat rules it correct or not.
sale of animal is exempted good as central excise act.