Answer for Dear Sir, A company outsource it's back office services like Accounting, Financing, payroll & Legal compliance to one of the leading company. For first 4 years company didn't provide any services, but 5th year on-ward company is ready to give engineering & mining services to other companies. My question is that, is Cenvat Credir Rule permits to avail the input for first four years, while in those years company didn't provide any services. If yes, then full accumulated input can be utilize for the payment of output liability in 5th year??
There has to be a relationship between output liability and input (for cenvat credit) as the same is missing in your case it will be difficult to claim. However, if want you can argue with the department that the same was under statutory requirement and hence credit of earlier year should be given.