Lease Credit, Service Tax

[Rajan Rajan]

Sir,

Whether Cenvat credit eligible for lease service and Internet services.

Posts / Replies

[PAWAN KUMAR]

Dear Sir,

As per my view, the same is related to computer networking and eligible for Cenvat Credit under rule 2(l)(ii) of Cenvat Credit Rules, 2004.

[MARIAPPAN GOVINDARAJAN]

Leased circuit is provided by the telecom service providers for internet purposes which comes under the definition of 'computer network' and as such eligible for CENVAT credit.