1. Service tax on rent of retail show room is not paid since last two years. now land lord is asking to pay arrear. can i take benefit now in my other business of manufacturing. name of the company and code number is same and all branches are registered in registration certificate.
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Yes, service tax paid on rent of retail show room can be availed and utilized.
However, only condition to be satisfied here is that some direct/indirect activity of your other business of manufacturing, is also carried out from the said retail show room.
You would have to establish nexus with your manufacturing activities to avail the benefits of CENVAT credit. Further, for arrears, you would have to pay interest @ 13% and @ 18% accordingly.