Availment of cenvat credit for two different services
BILAL CHAUHAN (Chief Finance Officer) (64 Points)
05 September 2016BILAL CHAUHAN (Chief Finance Officer) (64 Points)
05 September 2016
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 05 September 2016
There is no provision of one to one co relation between input and output under CCR 2004, so one can avail
but on fine prints
renting services does not need any input service, except the rent (if any) paid to provide such service.
Sunil Kumar
(Indirect Taxation )
(1246 Points)
Replied 05 September 2016
Hi Bilal Ji,
No one to one correlation required for Input service. Reference can be made to following case also
Jyoti Structures Ltd. Versus Commissioner of Central Excise, Nasik.
Once you are entitled for CCR there is no condition to maintain credit categorically.
Regards
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