CA-FINAL
28 Points
Joined November 2011
as per Rule 3 CENVAT Credit rules 2004 A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit of Service Tax leviable under s*xtion 66 of finance act. So there is no where written in the Rules regarding taking of credit based on any subsequent events say in your case about 30 days free period. If your client has invoice in his name for the Rent charges then as per the above provisions your client can very well take the credit of service tax paid irrespective of the fact pertaining to 30 days free period. Do refer the below link : https://servicetax.weebly.com/cenvat-credit.H T M L