Service tax input

I have come across one company where manufacturing, service and trading are taking place.

 

The manufacturing division is utilising the service tax input against their excise duty or service tax duty

 

Whereas both service and trading division are not utilising their input tax benefits

 

The trading division cannot utilise there is no output service

 

Whereas whether service division can utilise their input tax such as telephone bill, rent payment against its service tax payable.

 

The service division is also procuring lot of goods which can be used for repair, whether cenvat amount also taken into consideration against its service tax due. Some of the service division are attached with trading where we cannot take input credit. Wherever independent service division or workshop can avail input tax credit in the above company set up where all division are under single umbrella